{"id":21851,"date":"2022-03-25T17:57:00","date_gmt":"2022-03-25T16:57:00","guid":{"rendered":"https:\/\/leasing.sos.pl\/?p=21851"},"modified":"2022-03-30T20:28:39","modified_gmt":"2022-03-30T18:28:39","slug":"kredyt-czy-leasing","status":"publish","type":"post","link":"https:\/\/leasing.sos.pl\/blog\/kredyt-czy-leasing\/","title":{"rendered":"Kredyt czy leasing?"},"content":{"rendered":"\n<p>Tutaj zam\u00f3wisz leasing na ka\u017cdy przedmiot w 30 sek. Zapytanie o leasing wy\u015blemy do 20 najlepszych firm leasingowych w Polsce z pro\u015bb\u0105 o oferty dla Ciebie. Oczekuj na kontakt w ci\u0105gu 10 godz.<\/p>\n\n\n<style>.kb-row-layout-id_a34602-f6 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id_a34602-f6 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id_a34602-f6 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-sm, 1rem);row-gap:var(--global-kb-gap-sm, 1rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id_a34602-f6 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id_a34602-f6 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(1){order:2;}}@media all and (max-width: 1024px){.kb-row-layout-id_a34602-f6 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(2){order:1;}}@media all and (max-width: 1024px){.kb-row-layout-id_a34602-f6 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(3){order:12;}}@media all and 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class=\"rank-math-breadcrumb\"><p><span class=\"last\">Leasingi<\/span><\/p><\/nav>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"0-kredyt-czy-leasing-na-finansowanie-inwestycji-w-firmach\">Kredyt czy leasing na finansowanie inwestycji w firmach<\/h2>\n\n\n\n<p>Inwestycje w \u015brodki trwa\u0142e s\u0105 integraln\u0105 cz\u0119\u015bci\u0105 ka\u017cdej dzia\u0142alno\u015bci gospodarczej. Stanowi\u0105 one o&nbsp;uzbrojeniu pracy ludzkiej i maj\u0105 znacz\u0105cy wp\u0142yw nie tylko na zdolno\u015b\u0107 produkcyjn\u0105, ale tak\u017ce na cechy zasob\u00f3w materia\u0142owych oraz sam produkt finalny. Inwestycje w maj\u0105tek trwa\u0142y zwi\u0105zane s\u0105&nbsp;przede wszystkim z&nbsp;dzia\u0142alno\u015bci\u0105 operacyjn\u0105, tj. z zakupem specjalistycznych <a href=\"https:\/\/leasing.sos.pl\/blog\/leasing-maszyn-budowlanych\/\" data-type=\"post\" data-id=\"686\">maszyn i urz\u0105dze\u0144 np. budowlanych<\/a>, <a href=\"https:\/\/leasing.sos.pl\/blog\/leasing-sprzetu-komputerowego-it\/\" data-type=\"post\" data-id=\"21954\">sprz\u0119tu komputerowego<\/a>, <a href=\"https:\/\/leasing.sos.pl\/blog\/leasing-w-gastronomii\/\" data-type=\"post\" data-id=\"21817\">wyposa\u017cenia np. dla gastronomii<\/a> czy \u015brodk\u00f3w transportu, w tym zar\u00f3wno <a href=\"https:\/\/leasing.sos.pl\/blog\/leasing-samochodow-ciezarowych\/\" data-type=\"post\" data-id=\"692\">samochod\u00f3w ci\u0119\u017carowych<\/a>, jak i <a href=\"https:\/\/leasing.sos.pl\/blog\/leasing-samochodow\/\" data-type=\"post\" data-id=\"694\">aut osobowych<\/a> czy <a href=\"https:\/\/leasing.sos.pl\/blog\/wozki-widlowe-w-leasing\/\" data-type=\"post\" data-id=\"22231\">w\u00f3zk\u00f3w wid\u0142owych<\/a>. \u0179r\u00f3de\u0142 pozyskiwania takich sk\u0142adnik\u00f3w maj\u0105tku jest wiele, a ich wyb\u00f3r mo\u017ce by\u0107 determinowany przez r\u00f3\u017cne czynniki. Praktyka pokazuje, \u017ce <a href=\"https:\/\/leasing.sos.pl\/blog\/dlaczego-leasing-maszyn-urzadzen-produkcyjnych\/\" data-type=\"post\" data-id=\"4641\">urz\u0105dzenia i maszyny produkcyjne<\/a> finansowane s\u0105 najcz\u0119\u015bciej przy r\u00f3\u017cnych udzia\u0142ach kapita\u0142u w\u0142asnego i kredytu, z kolei do finansowania \u015brodk\u00f3w transportu wykorzystuje si\u0119 g\u0142\u00f3wnie leasing. Niemniej jednak coraz cz\u0119\u015bciej zauwa\u017calny jest trend, zgodnie z kt\u00f3rym leasing zyskuje bardziej wszechstronne zastosowanie i odsuwa kredyt na dalszy plan.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"1-rosnaca-popularnosc-leasingu\">Rosn\u0105ca popularno\u015b\u0107 leasingu<\/h2>\n\n\n\n<p>Badania \u201e<a href=\"https:\/\/static3.santander.pl\/asset\/s\/a\/n\/santander-leasing-index-2019-czesc-1_94806.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Leasing Index 2019<\/a>\u201d pokaza\u0142y, \u017ce a\u017c 49% firm korzysta lub korzysta\u0142o z&nbsp;leasingu w zwi\u0105zku z czym jest on obecnie trzeci\u0105 najcz\u0119\u015bciej wykorzystywan\u0105 form\u0105 finansowania przez ma\u0142e firmy zaraz po kredycie i po\u017cyczkach. Jednocze\u015bnie w\u015br\u00f3d firm zatrudniaj\u0105cych od 10 do 49 pracownik\u00f3w, a wi\u0119c w\u015br\u00f3d podmiot\u00f3w bardziej \u015bwiadomych wad i zalet poszczeg\u00f3lnych \u017ar\u00f3de\u0142 finansowania &#8211; leasing ust\u0119puje kredytom zaledwie o 1 p. p. Zwi\u0105zek Polskiego Leasingu poda\u0142, \u017ce w 2019 roku &#8211; pomimo lekkiego zahamowania rozwoju gospodarki, bran\u017ca leasingowa sfinansowa\u0142a aktywa inwestycyjne o \u0142\u0105cznej warto\u015bci ponad 77,8 mld, a odsetek firm wykorzystuj\u0105cych leasing, jako g\u0142\u00f3wne \u017ar\u00f3d\u0142o finansowania zwi\u0119kszy\u0142 si\u0119 w ci\u0105gu ostatnich 6 lat o 9 p. p. Statystyki potwierdzaj\u0105 zatem, \u017ce coraz wi\u0119cej polskich firm decyduje si\u0119 wyposa\u017ca\u0107 swoje miejsca pracy w <a href=\"https:\/\/leasing.sos.pl\/blog\/leasing-na-maszyny-do-obrobki-metalu\/\" data-type=\"post\" data-id=\"22143\">leasingowane maszyny i urz\u0105dzenia np. do obr\u00f3bki metalu<\/a>.<\/p>\n\n\n\n<p>Bior\u0105c pod uwag\u0119 rosn\u0105ce zainteresowanie leasingiem coraz wi\u0119cej os\u00f3b zadaje sobie pytanie: Co jest korzystniejsze &#8211; kredyt czy leasing? Aby odpowiedzie\u0107 sobie na pytanie: Co&nbsp;wybra\u0107 &#8211; kredyt czy leasing? nale\u017cy w pierwszej kolejno\u015bci zda\u0107 sobie spraw\u0119 z tego, co&nbsp;to jest leasing i czym tak w\u0142a\u015bciwie leasing r\u00f3\u017cni si\u0119 od kredytu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"2-czym-jest-leasing\">Czym jest leasing?<\/h2>\n\n\n\n<p>Leasing nale\u017cy do zewn\u0119trznych \u017ar\u00f3de\u0142 finansowania, a jego nazwa pochodzi od angielskiego s\u0142owa \u201e<em>to lease\u201d<\/em>, co oznacza tyle co naj\u0105\u0107, wydzier\u017cawi\u0107. Cech\u0105 charakterystyczn\u0105 leasingu podobnie, jak w przypadku kredytu jest brak konieczno\u015bci anga\u017cowania w\u0142asnych \u015brodk\u00f3w na ca\u0142\u0105 inwestycj\u0119. Jeszcze do niedawna umowa leasingowa nale\u017ca\u0142a w polskim prawodawstwie do grupy tzw. um\u00f3w nienazwanych. Obecnie zosta\u0142a ona zdefiniowana jako umowa cywilno-prawna w ustawie z dnia 23 kwietnia 1964 roku \u2013 Kodeks cywilny w art. 709.<\/p>\n\n\n\n<p>Na co dzie\u0144 przedsi\u0119biorcy maj\u0105 do czynienia z dwoma rodzajami <a href=\"https:\/\/leasing.sos.pl\/blog\/operacyjny-finansowy-pozyczka-leasingowa\/\" data-type=\"post\" data-id=\"17069\">leasingu &#8211; operacyjnym i finansowym<\/a>.<\/p>\n\n\n<style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id_656575-f7{margin-bottom:-10px;}.kb-row-layout-id_656575-f7 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id_656575-f7 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id_656575-f7 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id_656575-f7 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id_656575-f7 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id_656575-f7{margin-bottom:0px;}.kb-row-layout-id_656575-f7 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id_656575-f7 alignwide wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column_267302-55, .kt-inside-inner-col > .kadence-column_267302-55:not(.specificity){margin-bottom:-10px;}.kadence-column_267302-55 > .kt-inside-inner-col,.kadence-column_267302-55 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_267302-55 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_267302-55 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_267302-55 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_267302-55 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_267302-55{position:relative;}@media all and (max-width: 1024px){.kadence-column_267302-55 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_267302-55 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column_267302-55 inner-column-1\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-icon.kt-svg-icons_f95a73-4d{justify-content:center;}<\/style>\n<div class=\"wp-block-kadence-icon kt-svg-icons kt-svg-icons_f95a73-4d alignnone\"><style>.kt-svg-item-_be0784-78 .kb-svg-icon-wrap{color:var(--global-palette1, #3182CE);font-size:50px;}<\/style>\n<div class=\"wp-block-kadence-single-icon kt-svg-style-default kt-svg-icon-wrap kt-svg-item-_be0784-78\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fas_lightbulb\"><svg viewBox=\"0 0 384 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M272 428v28c0 10.449-6.68 19.334-16 22.629V488c0 13.255-10.745 24-24 24h-80c-13.255 0-24-10.745-24-24v-9.371c-9.32-3.295-16-12.18-16-22.629v-28c0-6.627 5.373-12 12-12h136c6.627 0 12 5.373 12 12zm-143.107-44c-9.907 0-18.826-6.078-22.376-15.327C67.697 267.541 16 277.731 16 176 16 78.803 94.805 0 192 0s176 78.803 176 176c0 101.731-51.697 91.541-90.516 192.673-3.55 9.249-12.47 15.327-22.376 15.327H128.893zM112 176c0-44.112 35.888-80 80-80 8.837 0 16-7.164 16-16s-7.163-16-16-16c-61.757 0-112 50.243-112 112 0 8.836 7.164 16 16 16s16-7.164 16-16z\"\/><\/svg><\/span><\/div>\n<\/div>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading_2d55fc-db1, .wp-block-kadence-advancedheading.kt-adv-heading_2d55fc-db1[data-kb-block=\"kb-adv-heading_2d55fc-db1\"]{margin-top:20px;text-align:center;font-size:36px;font-weight:700;font-style:normal;text-transform:uppercase;letter-spacing:1.5px;}.wp-block-kadence-advancedheading.kt-adv-heading_2d55fc-db1 mark, .wp-block-kadence-advancedheading.kt-adv-heading_2d55fc-db1[data-kb-block=\"kb-adv-heading_2d55fc-db1\"] mark{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading_2d55fc-db1, .wp-block-kadence-advancedheading.kt-adv-heading_2d55fc-db1[data-kb-block=\"kb-adv-heading_2d55fc-db1\"]{line-height:34px;}}<\/style>\n<p class=\"kt-adv-heading_2d55fc-db1 wp-block-kadence-advancedheading has-theme-palette-3-color has-text-color\" data-kb-block=\"kb-adv-heading_2d55fc-db1\">LEASING BEZPO\u015aREDNI?<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading_af1201-452, .wp-block-kadence-advancedheading.kt-adv-heading_af1201-452[data-kb-block=\"kb-adv-heading_af1201-452\"]{text-align:center;font-weight:600;font-style:normal;text-transform:lowercase;letter-spacing:0px;}.wp-block-kadence-advancedheading.kt-adv-heading_af1201-452 mark, .wp-block-kadence-advancedheading.kt-adv-heading_af1201-452[data-kb-block=\"kb-adv-heading_af1201-452\"] mark{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<div class=\"kt-adv-heading_af1201-452 wp-block-kadence-advancedheading has-theme-palette-3-color has-text-color\" data-kb-block=\"kb-adv-heading_af1201-452\"><em>U\u017cyj poni\u017cszego kwestionariusza a nasi partnerzy (banki i firmy leasingowe) przygotuj\u0105 niezb\u0119dne informacje w sprawie leasingu oraz jego wyceny!<\/em><\/div>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-_f0caea-fe .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-_f0caea-fe .kt-divider{border-top-width:1px;height:1px;border-top-color:var(--global-palette3, #1A202C);width:80%;border-top-style:solid;}@media all and (max-width: 1024px){.wp-block-kadence-spacer.kt-block-spacer-_f0caea-fe .kt-block-spacer{height:50px!important;}}@media all and (max-width: 767px){.wp-block-kadence-spacer.kt-block-spacer-_f0caea-fe .kt-block-spacer{height:35px!important;}}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-_f0caea-fe\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id_96f954-ff{margin-top:30px;margin-bottom:-15px;}.kb-row-layout-id_96f954-ff > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id_96f954-ff > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id_96f954-ff > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id_96f954-ff > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id_96f954-ff > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id_96f954-ff{margin-top:0px;}.kb-row-layout-id_96f954-ff > .kt-row-column-wrap{padding-bottom:27px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id_96f954-ff alignwide wp-block-kadence-rowlayout\"><div class=\"kt-blocks-carousel kb-blocks-bg-slider kt-carousel-container-dotstyle-none\"><div class=\"kt-blocks-carousel-init kb-blocks-bg-slider-init kt-carousel-arrowstyle-none kt-carousel-dotstyle-none\" data-slider-anim-speed=\"400\" data-slider-type=\"slider\" data-slider-scroll=\"1\" data-slider-arrows=\"false\" data-slider-fade=\"true\" data-slider-dots=\"false\" data-slider-hover-pause=\"false\" data-slider-auto=\"true\" data-slider-speed=\"500\"><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-0\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/Santander-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-1\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/Idea-Getin-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-2\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/mLeasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-3\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/PEAC-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-4\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/Impuls-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-5\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/ING-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-6\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/Millennium-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-7\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/SGB-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-8\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/Pekao-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-9\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/Noble-Finance-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-10\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/PKO-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-11\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/EFL-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-12\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/Cofidis-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-13\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/GRENKE-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-14\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/BNP-Paribas-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-15\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/BOS-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-16\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/Alior-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><div class=\"kb-bg-slide-contain\"><div class=\"kb-bg-slide kb-bg-slide-17\" style=\"background-image:url(https:\/\/leasing.sos.pl\/wp-content\/uploads\/Polski-Leasing-SOS.png); background-size:auto; background-position:center top; background-repeat:no-repeat;\"><\/div><\/div><\/div><\/div><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column_264a89-66 > .kt-inside-inner-col{padding-right:var(--global-kb-spacing-4xl, 8rem);padding-left:var(--global-kb-spacing-4xl, 8rem);}.kadence-column_264a89-66 > .kt-inside-inner-col,.kadence-column_264a89-66 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_264a89-66 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_264a89-66 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_264a89-66 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_264a89-66 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_264a89-66{position:relative;}@media all and (max-width: 1024px){.kadence-column_264a89-66 > .kt-inside-inner-col{padding-right:0px;padding-left:0px;flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_264a89-66 > .kt-inside-inner-col{padding-right:0px;padding-left:0px;flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column_264a89-66 inner-column-1\"><div class=\"kt-inside-inner-col\">\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"frm_forms  with_frm_style frm_center_submit frm_style_kadence\" id=\"frm_form_17_container\" ><form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form  frm_ajax_submit  frm_pro_form  frm_logic_form \" id=\"form_pytania_leasing\"  ><div class=\"frm_form_fields  frm_page_num_1\"><fieldset><legend class=\"frm_screen_reader\">L.4  Leasing bezpo\u015bredni<\/legend><div class=\"frm_fields_container\"><input type=\"hidden\" name=\"frm_action\" value=\"create\" \/><input type=\"hidden\" name=\"form_id\" value=\"17\" \/><input type=\"hidden\" name=\"frm_hide_fields_17\" id=\"frm_hide_fields_17\" value=\"\" \/><input type=\"hidden\" name=\"form_key\" value=\"pytania_leasing\" \/><input type=\"hidden\" name=\"item_meta[0]\" value=\"\" \/><input type=\"hidden\" id=\"frm_submit_entry_17\" name=\"frm_submit_entry_17\" value=\"0927475ab6\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/wp-json\/wp\/v2\/posts\/21851\/\" \/><input type=\"hidden\" name=\"item_meta[811]\" id=\"field_jq23f\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[812]\" id=\"field_8xaj9\" value=\"https:\/\/leasing.sos.pl\/wp-json\/wp\/v2\/posts\/21851\/\"  data-frmval=\"https:\/\/leasing.sos.pl\/wp-json\/wp\/v2\/posts\/21851\/\"   \/><input type=\"hidden\" name=\"item_meta[1399]\" id=\"field_cc17t\" value=\"\" \/><div id=\"frm_field_302_container\" class=\"frm_form_field frm_section_heading form-field \"><h3 class=\"frm_pos_top frm_section_spacing\">Co planujesz wyleasingowa\u0107?<\/h3><div id=\"frm_field_326_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm_three_col\"><div  id=\"field_ko1zz_label\" class=\"frm_primary_label\"><span class=\"frm_required\"><\/span><\/div><div class=\"frm_opt_container\" aria-labelledby=\"field_ko1zz_label\" role=\"radiogroup\" aria-required=\"true\"><div class=\"frm_radio\" id=\"frm_radio_326-302-0\"><label for=\"field_ko1zz-0\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-0\" value=\"Maszyny rolnicze, le\u015bne\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Maszyny rolnicze, le\u015bne<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-1\"><label for=\"field_ko1zz-1\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-1\" value=\"Technologie i automatyka\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Technologie i automatyka<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-2\"><label for=\"field_ko1zz-2\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-2\" value=\"Auta osobowe\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Auta osobowe<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-3\"><label for=\"field_ko1zz-3\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-3\" value=\"Jachty, \u0142odzie, motor\u00f3wki\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Jachty, \u0142odzie, motor\u00f3wki<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-4\"><label for=\"field_ko1zz-4\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-4\" value=\"Maszyny CNC, frezarki, obrabiarki\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Maszyny CNC, frezarki, obrabiarki<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-5\"><label for=\"field_ko1zz-5\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-5\" value=\"Sprz\u0119t i meble do biur, sklep\u00f3w\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Sprz\u0119t i meble do biur, sklep\u00f3w<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-6\"><label for=\"field_ko1zz-6\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-6\" value=\"Sprz\u0119t warsztatowy, narz\u0119dzia\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Sprz\u0119t warsztatowy, narz\u0119dzia<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-7\"><label for=\"field_ko1zz-7\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-7\" value=\"Sprz\u0119t IT, serwery, oprogramowanie\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Sprz\u0119t IT, serwery, oprogramowanie<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-8\"><label for=\"field_ko1zz-8\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-8\" value=\"Biura, magazyny i nieruchomo\u015bci\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Biura, magazyny i nieruchomo\u015bci<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-9\"><label for=\"field_ko1zz-9\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-9\" value=\"Busy i pojazdy dostawcze\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Busy i pojazdy dostawcze<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-10\"><label for=\"field_ko1zz-10\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-10\" value=\"Ci\u0105gniki siod\u0142owe, naczepy\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Ci\u0105gniki siod\u0142owe, naczepy<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-11\"><label for=\"field_ko1zz-11\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-11\" value=\"W\u00f3zki wid\u0142owe i paleciaki\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> W\u00f3zki wid\u0142owe i paleciaki<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-12\"><label for=\"field_ko1zz-12\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-12\" value=\"Sprz\u0119t kosmetyczny, fitness\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Sprz\u0119t kosmetyczny, fitness<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-13\"><label for=\"field_ko1zz-13\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-13\" value=\"Linie lub maszyny produkcyjne\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Linie lub maszyny produkcyjne<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-14\"><label for=\"field_ko1zz-14\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-14\" value=\"Skutery, motocykle i quady\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Skutery, motocykle i quady<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-15\"><label for=\"field_ko1zz-15\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-15\" value=\"Pojazdy specjalistyczne\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Pojazdy specjalistyczne<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-16\"><label for=\"field_ko1zz-16\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-16\" value=\"Autokary, busy osobowe\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Autokary, busy osobowe<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-17\"><label for=\"field_ko1zz-17\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-17\" value=\"Panele, fotowoltaika\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Panele, fotowoltaika<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-18\"><label for=\"field_ko1zz-18\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-18\" value=\"Sprz\u0119t i maszyny wytw\u00f3rcze\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Sprz\u0119t i maszyny wytw\u00f3rcze<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-19\"><label for=\"field_ko1zz-19\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-19\" value=\"Maszyny budowlane, drogowe\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Maszyny budowlane, drogowe<\/label><\/div><div class=\"frm_radio\" id=\"frm_radio_326-302-20\"><label for=\"field_ko1zz-20\"><input type=\"radio\" name=\"item_meta[326]\" id=\"field_ko1zz-20\" value=\"Sprz\u0119t medyczny, dla aptek\"   data-sectionid=\"302\" data-reqmsg=\"To pole wymaga uzupe\u0142nienia.\" data-invmsg=\"This field is invalid\" aria-invalid=\"false\"  \/> Sprz\u0119t medyczny, dla aptek<\/label><\/div><\/div><\/div><\/div><input type=\"hidden\" name=\"frm_page_order_17\" id=\"frm_page_order_17\" value=\"13\" \/><input type=\"hidden\" name=\"item_meta[329]\" id=\"field_b6roe\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[1010]\" id=\"field_mcmxc\" value=\"\"  data-sectionid=\"329\"\/><input type=\"hidden\" name=\"item_meta[1609]\" id=\"field_qxrtl\" value=\"Netto\"  data-sectionid=\"329\" data-frmval=\"Netto\"   \/><input type=\"hidden\" name=\"item_meta[330]\" id=\"field_q1v84\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[1915]\" id=\"field_52ecy\" value=\"5269\"  data-frmval=\"5269\"   \/><input type=\"hidden\" name=\"item_meta[328]\" id=\"field_ix62n\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[1404]\" id=\"field_zt4ds\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[1408]\" id=\"field_naei3-0\" value=\"Firma\/JDG\"  data-sectionid=\"336\" data-frmval=\"Firma\/JDG\"   \/><input type=\"hidden\" name=\"item_meta[1414]\" id=\"field_r7zxt\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[1407]\" id=\"field_st0ro\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[1409]\" id=\"field_cv9ar\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[335]\" id=\"field_qd5jo-0\" value=\"\"  data-sectionid=\"332\"\/><input type=\"hidden\" name=\"item_meta[333]\" id=\"field_bx6id\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[334]\" id=\"field_f0pde\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[1419]\" id=\"field_biivq\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[340]\" id=\"field_y2niu-0\" value=\"\"  data-sectionid=\"1419\"\/><input type=\"hidden\" name=\"item_meta[1420]\" id=\"field_xt6un\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[1421]\" id=\"field_l7cc8\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[1405]\" id=\"field_7h7tz-0\" value=\"\"  data-sectionid=\"1421\"\/><input type=\"hidden\" name=\"item_meta[1422]\" id=\"field_wep20\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[343]\" id=\"field_mqvfe\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[341]\" id=\"field_ccy38\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[322]\" id=\"field_ymr4xadb5e748af-0\" value=\"\"  data-sectionid=\"341\"\/><input type=\"hidden\" name=\"item_meta[342]\" id=\"field_e9mf\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[346]\" id=\"field_xeoaz\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[317]\" id=\"field_wku54d87c2fea78\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[318]\" id=\"field_7e99f\" value=\"\"  data-sectionid=\"317\" pattern=\"[^\\s]+$\"   \/><input type=\"hidden\" name=\"item_meta[1411]\" id=\"field_2nrkq\" value=\"\"  data-sectionid=\"317\"\/><input type=\"hidden\" name=\"item_meta[319]\" id=\"field_cfqcz5f07741e8d\" value=\"\"  data-sectionid=\"317\"\/><input type=\"hidden\" name=\"item_meta[320]\" id=\"field_og4gva4be54afcb\" value=\"\"  data-sectionid=\"317\"\/><input type=\"hidden\" name=\"item_meta[321]\" id=\"field_xxju1d0ee562119\" value=\"\"  data-sectionid=\"317\" pattern=\"\\d\\d\\d\\d\\d\\d\\d\\d\\d\\d$\"   \/><input type=\"hidden\" name=\"item_meta[1412]\" id=\"field_kg85x\" value=\"\"  data-sectionid=\"317\" pattern=\"\\d\\d\\d\\d\\d\\d\\d\\d\\d\\d\\d$\"   \/><input type=\"hidden\" name=\"item_meta[323]\" id=\"field_bosaf1c886bc9d5\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[324]\" id=\"field_45aa980f4d8b05c-0\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[831]\" id=\"field_eei0n\" value=\"\" \/><input type=\"hidden\" name=\"item_meta[2375]\" id=\"field_vkxe7\" value=\"\" \/><input type=\"hidden\" name=\"item_key\" value=\"\" \/><div class=\"frm__6562105271e2f\"><label for=\"frm_email_17\" >If you are human, leave this field blank.<\/label><input  id=\"frm_email_17\" type=\"text\" class=\"frm_verify\" name=\"frm__6562105271e2f\" value=\"\" autocomplete=\"false\"  \/><\/div><input name=\"frm_state\" type=\"hidden\" value=\"1aXwvtr3\/MOWX\/ZAvrgrauphJqMVhkHNy+R4RN91i0dyD8ZO\/ZgdeQOwMxTG37I0W2SAJcpfbxnEAAJH4aIQ5Q==\" \/><div class=\"frm_submit\"><button class=\"frm_button_submit\" type=\"submit\"  >ZAM\u00d3W LEASING<\/button><\/div><\/div><\/fieldset><\/div><\/form><\/div>\n\n<style>.wp-block-kadence-image.kb-image_e6867a-a0:not(.kb-specificity-added):not(.kb-extra-specificity-added){margin-top:10px;}.kb-image_e6867a-a0 .kb-image-has-overlay:after{opacity:0.3;}@media all and (max-width: 767px){.wp-block-kadence-image.kb-image_e6867a-a0:not(.kb-specificity-added):not(.kb-extra-specificity-added){margin-top:10px;}}<\/style>\n<div class=\"wp-block-kadence-image kb-image_e6867a-a0\"><figure class=\"aligncenter size-thumbnail\"><img decoding=\"async\" width=\"150\" height=\"44\" src=\"https:\/\/leasing.sos.pl\/wp-content\/uploads\/Norton-Security-Web-Safe-Approved-and-SSL-Certificate-for-Leasing-SOS-www-portal-150x44.png\" alt=\"Leasingujesz bezpiecznie - Certyfikat SSL oraz Norton Safe Web to potwierdzaj\u0105\" class=\"kb-img wp-image-13442\" title=\"Leasingujesz bezpiecznie - Certyfikat SSL oraz Norton Safe Web potwierdzaj\u0105!\" srcset=\"https:\/\/leasing.sos.pl\/wp-content\/uploads\/Norton-Security-Web-Safe-Approved-and-SSL-Certificate-for-Leasing-SOS-www-portal-150x44.png 150w, https:\/\/leasing.sos.pl\/wp-content\/uploads\/Norton-Security-Web-Safe-Approved-and-SSL-Certificate-for-Leasing-SOS-www-portal-20x6.png 20w, https:\/\/leasing.sos.pl\/wp-content\/uploads\/Norton-Security-Web-Safe-Approved-and-SSL-Certificate-for-Leasing-SOS-www-portal.png 200w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/figure><\/div>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id_3e8050-ea > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id_3e8050-ea > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id_3e8050-ea > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id_3e8050-ea > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id_3e8050-ea > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id_3e8050-ea > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id_3e8050-ea alignwide wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column_98fca9-38, .kt-inside-inner-col > .kadence-column_98fca9-38:not(.specificity){margin-top:-15px;}.kadence-column_98fca9-38 > .kt-inside-inner-col,.kadence-column_98fca9-38 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_98fca9-38 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_98fca9-38 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_98fca9-38 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_98fca9-38 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_98fca9-38{position:relative;}@media all and (max-width: 1024px){.kadence-column_98fca9-38 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_98fca9-38 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column_98fca9-38 inner-column-1\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-spacer.kt-block-spacer-_33abc9-0b .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-_33abc9-0b .kt-divider{border-top-width:1px;height:1px;border-top-color:var(--global-palette3, #1A202C);width:80%;border-top-style:solid;}@media all and (max-width: 1024px){.wp-block-kadence-spacer.kt-block-spacer-_33abc9-0b .kt-block-spacer{height:50px!important;}}@media all and (max-width: 767px){.wp-block-kadence-spacer.kt-block-spacer-_33abc9-0b .kt-block-spacer{height:35px!important;}}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-_33abc9-0b\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n<div class=\"wp-block-image is-style-default\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"250\" height=\"83\" src=\"https:\/\/leasing.sos.pl\/wp-content\/uploads\/untitled-reusable-block-10\/Fachowcy-od-leasingu-znajda-dla-Ciebie-najlepsza-oferte-sprawdz-i-zaufaj-naszym-doradcom.jpg\" alt=\"Fachowcy od leasingu znajd\u0105 dla Ciebie najlepsz\u0105 ofert\u0119 - sprawd\u017a i zaufaj naszym doradcom\" class=\"wp-image-26917\" title=\"\" srcset=\"https:\/\/leasing.sos.pl\/wp-content\/uploads\/untitled-reusable-block-10\/Fachowcy-od-leasingu-znajda-dla-Ciebie-najlepsza-oferte-sprawdz-i-zaufaj-naszym-doradcom.jpg 250w, https:\/\/leasing.sos.pl\/wp-content\/uploads\/untitled-reusable-block-10\/Fachowcy-od-leasingu-znajda-dla-Ciebie-najlepsza-oferte-sprawdz-i-zaufaj-naszym-doradcom-150x50.jpg 150w\" sizes=\"(max-width: 250px) 100vw, 250px\" \/><\/figure><\/div>\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"3-czym-rozni-sie-leasing-finansowy-od-leasingu-operacyjnego\">Czym r\u00f3\u017cni si\u0119 leasing finansowy od leasingu operacyjnego?<\/h3>\n\n\n\n<p>W&nbsp;przypadku leasingu operacyjnego okres obowi\u0105zywania umowy leasingowej nie mo\u017ce by\u0107 kr\u00f3tszy, ni\u017c 40% czasu amortyzacji leasingowanego \u015brodka trwa\u0142ego (okres umowy jest wi\u0119c kr\u00f3tszy od okresu eksploatacji przedmiotu leasingu) i trwa z regu\u0142y do 60 miesi\u0119cy. W&nbsp;przypadku leasingu finansowego ustawodawca nie przewidzia\u0142 takich ogranicze\u0144, a okres umowy jest zbli\u017cony do ekonomicznego zu\u017cycia przedmiotu.<\/p>\n\n\n\n<p>Istotn\u0105 r\u00f3\u017cnic\u0105 s\u0105 r\u00f3wnie\u017c koszty uzyskania przychodu i moment uj\u0119cia podatku VAT. Umowa leasingu operacyjnego daje bowiem korzystaj\u0105cemu mo\u017cliwo\u015b\u0107 wliczenia ca\u0142ych rat leasingowych w&nbsp;koszty podczas, gdy w przypadku leasingu finansowego kosztem uzyskania przychodu s\u0105 tylko raty odsetkowe. Leasing finansowy daje jednak mo\u017cliwo\u015b\u0107 amortyzowania leasingowanego \u015brodka trwa\u0142ego, poniewa\u017c amortyzacja pozostaje po stronie leasingobiorcy, kt\u00f3ry wprowadza przedmiot leasingu do firmowych \u015brodk\u00f3w trwa\u0142ych. W obu przypadkach za koszty uzyskania przychodu uznaje si\u0119 ponadto codzienne koszty u\u017cytkowania przedmiotu. Co wa\u017cne, w przypadku podatku VAT trzeba si\u0119 liczy\u0107 z tym, \u017ce przy zastosowaniu leasingu finansowego b\u0119dzie konieczno\u015b\u0107 uregulowania ca\u0142ego podatku VAT w pierwszej racie, natomiast zawieraj\u0105c umow\u0119 leasingu operacyjnego, leasingodawca b\u0119dzie op\u0142aca\u0142 podatek VAT ratalnie.<\/p>\n\n\n\n<p class=\"has-text-align-center has-medium-font-size\"><strong>Por\u00f3wnanie leasingu operacyjnego i finansowego<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>Wyszczeg\u00f3lnienie<\/th><th>Leasing operacyjny<\/th><th>Leasing finansowy<\/th><\/tr><\/thead><tbody><tr><td>Okres umowy<\/td><td>Okres umowy kr\u00f3tszy od okresu eksploatacji przedmiotu leasingu&nbsp;<\/td><td>Okres umowy zbli\u017cony do okresu ekonomicznego zu\u017cycia przedmiotu leasingu<\/td><\/tr><tr><td>Podatek VAT<\/td><td>Naliczany jest wraz z ka\u017cd\u0105 rat\u0105 leasingow\u0105<\/td><td>Naliczany jest do pierwszej raty leasingowej<\/td><\/tr><tr><td>Amortyzacja<\/td><td>Koszty amortyzacji po stronie leasingodawcy<\/td><td>Koszty amortyzacji po stronie leasingobiorcy<\/td><\/tr><tr><td>Koszty podatkowe<\/td><td>Ca\u0142e raty leasingowe + Op\u0142ata wst\u0119pna + Codzienne koszty u\u017cytkowania&nbsp;<\/td><td>Amortyzacja + Raty odsetkowe + Codzienne koszty u\u017cytkowania&nbsp;<\/td><\/tr><tr><td>Uj\u0119cie ksi\u0119gowe<\/td><td>Raty leasingowe w ca\u0142o\u015bci zaliczane do koszt\u00f3w operacyjnych leasingobiorcy<\/td><td>W&nbsp;ci\u0119\u017car koszt\u00f3w operacyjnych leasingobiorcy wliczane s\u0105 tylko raty odsetkowe. Zobowi\u0105zanie leasingowe zostaje wykazane w bilansie jako sk\u0142adnik pasyw\u00f3w<\/td><\/tr><tr><td>Sk\u0142adnik maj\u0105tku<\/td><td>Nie jest sk\u0142adnikiem aktyw\u00f3w leasingobiorcy<\/td><td>Jest sk\u0142adnikiem aktyw\u00f3w leasingobiorcy<\/td><\/tr><\/tbody><\/table><figcaption><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-cyan-bluish-gray-color\">\u0179r\u00f3d\u0142o: Opracowanie w\u0142asne na podstawie: A. Skowronek- Mielczarek, <em>Ma\u0142e i \u015brednie przedsi\u0119biorstwa. \u0179r\u00f3d\u0142a finansowania,<\/em> C.H. Beck, Warszawa 2007, s.\u00a083.<\/mark><\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"4-studium-przypadku-kredyt-czy-leasing\">Studium przypadku: kredyt czy leasing?<\/h2>\n\n\n\n<p>Spr\u00f3bujmy, zatem dokona\u0107 por\u00f3wnania pomi\u0119dzy leasingiem, a kredytem i&nbsp;odpowiedzie\u0107 na pytanie: \u201eCo jest lepsze &#8211; kredyt czy leasing?\u201d wykorzystuj\u0105c do tego informacje wyj\u015bciowe przedstawione w tabeli. Dla zapewnienia por\u00f3wnywalno\u015bci danych zar\u00f3wno w przypadku leasingu, jak i kredytu przyj\u0119to takie samo oprocentowanie i wymagany wk\u0142ad w\u0142asny (pierwsz\u0105 wp\u0142at\u0119), cho\u0107 w praktyce rynkowej oprocentowanie kredytu z regu\u0142y jest wy\u017csze ni\u017c leasingu.<\/p>\n\n\n\n<p>Do por\u00f3wnania z kredytem wybrali\u015bmy popularny w\u015br\u00f3d firm <a href=\"https:\/\/leasing.sos.pl\/blog\/leasing-samochodow\/\" data-type=\"post\" data-id=\"694\">leasing samochodu osobowego<\/a>, <a href=\"https:\/\/leasing.sos.pl\/blog\/leasing-maszyn-rolniczych\/\" data-type=\"post\" data-id=\"688\">leasing ci\u0105gnika rolniczego<\/a> oraz <a href=\"https:\/\/leasing.sos.pl\/blog\/leasing-medyczny-stomatologiczny-laboratoryjny\/\" data-type=\"post\" data-id=\"21648\">leasing aparatury medycznej<\/a> w postaci urz\u0105dzenia do USG.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><thead><tr><th>Wyszczeg\u00f3lnienie<\/th><th class=\"has-text-align-center\" data-align=\"center\">Samoch\u00f3d osobowy<\/th><th class=\"has-text-align-center\" data-align=\"center\">Ci\u0105gnik<\/th><th class=\"has-text-align-center\" data-align=\"center\">Aparat USG<\/th><\/tr><\/thead><tbody><tr><td>Cena netto w z\u0142<\/td><td class=\"has-text-align-center\" data-align=\"center\">80 000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">115 000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">100 000,00<\/td><\/tr><tr><td>Okres leasingowania (kredytowania)&nbsp;<\/td><td class=\"has-text-align-center\" data-align=\"center\">5 lat<\/td><td class=\"has-text-align-center\" data-align=\"center\">5 lat<\/td><td class=\"has-text-align-center\" data-align=\"center\">5 lat<\/td><\/tr><tr><td>Pierwsza wp\u0142ata&nbsp;(wk\u0142ad w\u0142asny)<\/td><td class=\"has-text-align-center\" data-align=\"center\">10%<\/td><td class=\"has-text-align-center\" data-align=\"center\">10%<\/td><td class=\"has-text-align-center\" data-align=\"center\">10%<\/td><\/tr><tr><td>Oprocentowanie roczne (WIBOR 1M + mar\u017ca)<\/td><td class=\"has-text-align-center\" data-align=\"center\">4,34%<\/td><td class=\"has-text-align-center\" data-align=\"center\">4,34%<\/td><td class=\"has-text-align-center\" data-align=\"center\">4,34%<\/td><\/tr><tr><td>Mar\u017ca<\/td><td class=\"has-text-align-center\" data-align=\"center\">3,70%<\/td><td class=\"has-text-align-center\" data-align=\"center\">3,70%<\/td><td class=\"has-text-align-center\" data-align=\"center\">3,70%<\/td><\/tr><tr><td>WIBOR 1M<\/td><td class=\"has-text-align-center\" data-align=\"center\">0,64%<\/td><td class=\"has-text-align-center\" data-align=\"center\">0,64%<\/td><td class=\"has-text-align-center\" data-align=\"center\">0,64%<\/td><\/tr><tr><td>Stawka VAT<\/td><td class=\"has-text-align-center\" data-align=\"center\">23,00%<\/td><td class=\"has-text-align-center\" data-align=\"center\">23,00%<\/td><td class=\"has-text-align-center\" data-align=\"center\">8,00%<\/td><\/tr><\/tbody><\/table><figcaption><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-cyan-bluish-gray-color\">\u0179r\u00f3d\u0142o: Opracowanie w\u0142asne<\/mark><\/figcaption><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"5-zasady-odliczania-vat\">Zasady odliczania VAT<\/h3>\n\n\n\n<p>Nale\u017cy pami\u0119ta\u0107, \u017ce firma, kt\u00f3ra decyduje si\u0119 sfinansowa\u0107 zakup samochodu osobowego kredytem lub leasingiem mo\u017ce odliczy\u0107 podatek VAT na dwa sposoby, o czym szczeg\u00f3\u0142owo pisali\u015bmy w artykule po\u015bwi\u0119conemu <a href=\"https:\/\/leasing.sos.pl\/blog\/zmiany-leasing-2019\/\" data-type=\"post\" data-id=\"366\">zmianom w leasingu aut<\/a>. W sytuacji, gdy pojazd wykorzystywany jest do tzw. cel\u00f3w mieszanych, podatnik mo\u017ce odliczy\u0107 tylko 50% kwoty podatku od wszystkich rat leasingowych. Uprawnienie do odliczenia 100% VAT wyst\u0119puje dopiero w momencie, gdy przedsi\u0119biorca u\u017cywa samochodu osobowego wy\u0142\u0105cznie do prowadzonej dzia\u0142alno\u015bci gospodarczej. Jednym z powod\u00f3w, dla kt\u00f3rych pojazd mo\u017ce by\u0107 uznany za wykorzystywany tylko do cel\u00f3w firmowych jest konstrukcja, kt\u00f3ra wyklucza jego u\u017cytek do cel\u00f3w prywatnych lub powoduje, \u017ce u\u017cycie go do cel\u00f3w niezwi\u0105zanych z dzia\u0142alno\u015bci\u0105 gospodarcz\u0105 jest nieistotne (art. 86a ust. 3 pkt 1 lit. a w zw. z ust. 4 pkt 2 ustawy o VAT).<\/p>\n\n\n\n<p>W \u015bwietle powy\u017cszych przepis\u00f3w rozwa\u017cymy kilka przypadk\u00f3w by przekona\u0107 si\u0119 co lepsze &#8211; kredyt czy leasing?<\/p>\n\n\n\n<p>Przyjmiemy przy tym realne uj\u0119cie sposobu odliczania podatku VAT dla ka\u017cdego z aktyw\u00f3w:<\/p>\n\n\n\n<ol><li>dla samochodu osobowego \u2013 zar\u00f3wno 50%, jak i 100% odliczenie VAT,<\/li><li>dla ci\u0105gnika \u2013 100% odliczenie VAT,<\/li><li>dla aparatu USG \u2013 100% odliczenie VAT.<\/li><\/ol>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"6-harmonogram-splaty-dla-trzech-roznych-przedmiotow\">Harmonogram sp\u0142aty dla trzech r\u00f3\u017cnych przedmiot\u00f3w<\/h3>\n\n\n\n<p>Harmonogram sp\u0142aty dla poszczeg\u00f3lnych aktyw\u00f3w przedstawili\u015bmy w poni\u017cszych tabelach. Dla leasing\u00f3w, w wierszu dla roku zerowego uwzgl\u0119dniono op\u0142at\u0119 wst\u0119pn\u0105 (wk\u0142ad w\u0142asny) na poziomie 10%, z&nbsp;kolei w roku sz\u00f3stym, w przypadku leasingu finansowego przyj\u0119to, \u017ce przej\u0119cie \u015brodka trwa\u0142ego w ostatniej racie nast\u0119puje za 1% jego warto\u015bci. Z uwagi na konstrukcj\u0119 kredytu, w jego bilansie otwarcia uwzgl\u0119dniono zobowi\u0105zanie w&nbsp;wysoko\u015bci warto\u015bci brutto \u015brodka trwa\u0142ego &#8211; bez wyodr\u0119bniania kwoty VAT. W ostatnich wierszach przedstawione zosta\u0142y podsumowania kolumn. Nale\u017cy pami\u0119ta\u0107, \u017ce w umowie leasingu operacyjnego, suma ta mo\u017ce by\u0107 mniejsza od ceny nabycia aktywa, poniewa\u017c korzystaj\u0105cy nie musi dokona\u0107 zakupu \u015brodka trwa\u0142ego. Mo\u017ce, bowiem korzysta\u0107 z niego tylko przez okre\u015blony okres, a nast\u0119pnie odda\u0107 go finansuj\u0105cemu i wzi\u0105\u0107 w leasing inny przedmiot. W analizowanych przyk\u0142adach, dla zapewniania por\u00f3wnywalno\u015bci danych, przyj\u0119li\u015bmy jednak, \u017ce suma sp\u0142at kapita\u0142u r\u00f3wna jest warto\u015bci przedmiotu leasingu zar\u00f3wno w przypadku leasingu operacyjnego, jak i finansowego.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"7-przyklad-1-%E2%80%93-samochod-osobowy\">Przyk\u0142ad 1 \u2013 samoch\u00f3d osobowy<\/h4>\n\n\n\n<p class=\"has-text-align-center\">LEASING OPERACYJNY SAMOCHODU OSOBOWEGO<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">Rok<\/th><th class=\"has-text-align-center\" data-align=\"center\">Bilans Otwarcia<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata kapita\u0142owa<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata odsetkowa<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata ca\u0142kowita<\/th><th class=\"has-text-align-center\" data-align=\"center\">VAT<\/th><th class=\"has-text-align-center\" data-align=\"center\">Bilans Zamkni\u0119cia<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>80 000,00<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">8 000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">8 000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">1 840,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">72 000,00<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">1<\/td><td class=\"has-text-align-center\" data-align=\"center\">72 000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">13 203,14<\/td><td class=\"has-text-align-center\" data-align=\"center\">3 124,80<\/td><td class=\"has-text-align-center\" data-align=\"center\">16 327,94<\/td><td class=\"has-text-align-center\" data-align=\"center\">3 755,43<\/td><td class=\"has-text-align-center\" data-align=\"center\">58 796,86<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2<\/td><td class=\"has-text-align-center\" data-align=\"center\">58 796,86<\/td><td class=\"has-text-align-center\" data-align=\"center\">13 776,16<\/td><td class=\"has-text-align-center\" data-align=\"center\">2 551,78<\/td><td class=\"has-text-align-center\" data-align=\"center\">16 327,94<\/td><td class=\"has-text-align-center\" data-align=\"center\">3 755,43<\/td><td class=\"has-text-align-center\" data-align=\"center\">45 020,70<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">3<\/td><td class=\"has-text-align-center\" data-align=\"center\">45 020,70<\/td><td class=\"has-text-align-center\" data-align=\"center\">14 374,04<\/td><td class=\"has-text-align-center\" data-align=\"center\">1 953,90<\/td><td class=\"has-text-align-center\" data-align=\"center\">16 327,94<\/td><td class=\"has-text-align-center\" data-align=\"center\">3 755,43<\/td><td class=\"has-text-align-center\" data-align=\"center\">30 646,66<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">4<\/td><td class=\"has-text-align-center\" data-align=\"center\">30 646,66<\/td><td class=\"has-text-align-center\" data-align=\"center\">14 997,88<\/td><td class=\"has-text-align-center\" data-align=\"center\">1 330,07<\/td><td class=\"has-text-align-center\" data-align=\"center\">16 327,94<\/td><td class=\"has-text-align-center\" data-align=\"center\">3 755,43<\/td><td class=\"has-text-align-center\" data-align=\"center\">15 648,78<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">5<\/td><td class=\"has-text-align-center\" data-align=\"center\">15 648,78<\/td><td class=\"has-text-align-center\" data-align=\"center\">15 648,78<\/td><td class=\"has-text-align-center\" data-align=\"center\">679,16<\/td><td class=\"has-text-align-center\" data-align=\"center\">16 327,94<\/td><td class=\"has-text-align-center\" data-align=\"center\">3 755,43<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><\/tr><\/tbody><tfoot><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Razem<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">80 000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">9 639,70<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>89 639,70<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>20 617,13<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><\/tr><\/tfoot><\/table><\/figure>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-center\">LEASING FINANSOWY SAMOCHODU OSOBOWEGO<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">Rok<\/th><th class=\"has-text-align-center\" data-align=\"center\">Bilans Otwarcia<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata kapita\u0142owa<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata odsetkowa<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata ca\u0142kowita<\/th><th class=\"has-text-align-center\" data-align=\"center\">VAT<\/th><th class=\"has-text-align-center\" data-align=\"center\">Bilans Zamkni\u0119cia<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>80 000,00<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">8 000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">8 000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">20 448,43<\/td><td class=\"has-text-align-center\" data-align=\"center\">72 000,00<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">1<\/td><td class=\"has-text-align-center\" data-align=\"center\">72 000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">13 056,44<\/td><td class=\"has-text-align-center\" data-align=\"center\">3 124,80<\/td><td class=\"has-text-align-center\" data-align=\"center\">16 181,24<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">58 943,56<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2<\/td><td class=\"has-text-align-center\" data-align=\"center\">58 943,56<\/td><td class=\"has-text-align-center\" data-align=\"center\">13 623,09<\/td><td class=\"has-text-align-center\" data-align=\"center\">2 558,15<\/td><td class=\"has-text-align-center\" data-align=\"center\">16 181,24<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">45 320,47<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">3<\/td><td class=\"has-text-align-center\" data-align=\"center\">45 320,47<\/td><td class=\"has-text-align-center\" data-align=\"center\">14 214,33<\/td><td class=\"has-text-align-center\" data-align=\"center\">1 966,91<\/td><td class=\"has-text-align-center\" data-align=\"center\">16 181,24<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">31 106,14<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">4<\/td><td class=\"has-text-align-center\" data-align=\"center\">31 106,14<\/td><td class=\"has-text-align-center\" data-align=\"center\">14 831,23<\/td><td class=\"has-text-align-center\" data-align=\"center\">1 350,01<\/td><td class=\"has-text-align-center\" data-align=\"center\">16 181,24<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">16 274,91<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">5<\/td><td class=\"has-text-align-center\" data-align=\"center\">16 274,91<\/td><td class=\"has-text-align-center\" data-align=\"center\">15 474,91<\/td><td class=\"has-text-align-center\" data-align=\"center\">706,33<\/td><td class=\"has-text-align-center\" data-align=\"center\">16 181,24<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">800<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">6<\/td><td class=\"has-text-align-center\" data-align=\"center\">800<\/td><td class=\"has-text-align-center\" data-align=\"center\">800<\/td><td class=\"has-text-align-center\" data-align=\"center\">34,72<\/td><td class=\"has-text-align-center\" data-align=\"center\">800<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><\/tr><\/tbody><tfoot><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Razem<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">80 000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">9 740,92<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>88 906,20<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>20 448,43<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><\/tr><\/tfoot><\/table><\/figure>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-center\">KREDYT NA SAMOCH\u00d3D OSOBOWY<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">Rok<\/th><th class=\"has-text-align-center\" data-align=\"center\">Bilans Otwarcia<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata kapita\u0142owa<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata odsetkowa<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata ca\u0142kowita<\/th><th class=\"has-text-align-center\" data-align=\"center\">Bilans Zamkni\u0119cia<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>98 400,00<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">9 840,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">9 840,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">88 560,00<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">1<\/td><td class=\"has-text-align-center\" data-align=\"center\">88 560,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">16 239,86<\/td><td class=\"has-text-align-center\" data-align=\"center\">3 843,50<\/td><td class=\"has-text-align-center\" data-align=\"center\">20 083,37<\/td><td class=\"has-text-align-center\" data-align=\"center\">72 320,14<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2<\/td><td class=\"has-text-align-center\" data-align=\"center\">72 320,14<\/td><td class=\"has-text-align-center\" data-align=\"center\">16 944,67<\/td><td class=\"has-text-align-center\" data-align=\"center\">3 138,69<\/td><td class=\"has-text-align-center\" data-align=\"center\">20 083,37<\/td><td class=\"has-text-align-center\" data-align=\"center\">55 375,46<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">3<\/td><td class=\"has-text-align-center\" data-align=\"center\">55 375,46<\/td><td class=\"has-text-align-center\" data-align=\"center\">17 680,07<\/td><td class=\"has-text-align-center\" data-align=\"center\">2 403,30<\/td><td class=\"has-text-align-center\" data-align=\"center\">20 083,37<\/td><td class=\"has-text-align-center\" data-align=\"center\">37 695,39<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">4<\/td><td class=\"has-text-align-center\" data-align=\"center\">37 695,39<\/td><td class=\"has-text-align-center\" data-align=\"center\">18 447,39<\/td><td class=\"has-text-align-center\" data-align=\"center\">1 635,98<\/td><td class=\"has-text-align-center\" data-align=\"center\">20 083,37<\/td><td class=\"has-text-align-center\" data-align=\"center\">19 248,00<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">5<\/td><td class=\"has-text-align-center\" data-align=\"center\">19 248,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">19 248,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">835,36<\/td><td class=\"has-text-align-center\" data-align=\"center\">20 083,37<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><\/tr><\/tbody><tfoot><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Razem<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">98 400,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">11 856,84<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>110 256,84<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><\/tr><\/tfoot><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"8-przyklad-2-%E2%80%93-ciagnik-rolniczy\">Przyk\u0142ad 2 \u2013 ci\u0105gnik rolniczy<\/h4>\n\n\n\n<p class=\"has-text-align-center\">LEASING OPERACYJNY CI\u0104GNIKA<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">Rok<\/th><th class=\"has-text-align-center\" data-align=\"center\">Bilans Otwarcia<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata kapita\u0142owa<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata odsetkowa<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata ca\u0142kowita<\/th><th class=\"has-text-align-center\" data-align=\"center\">VAT<\/th><th class=\"has-text-align-center\" data-align=\"center\">Bilans Zamkni\u0119cia<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>115 000,00<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">11 500,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">11 500,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">2 645,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">103 500,00<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">1<\/td><td class=\"has-text-align-center\" data-align=\"center\">103 500,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">18 979,52<\/td><td class=\"has-text-align-center\" data-align=\"center\">4 491,90<\/td><td class=\"has-text-align-center\" data-align=\"center\">23 471,42<\/td><td class=\"has-text-align-center\" data-align=\"center\">5 398,43<\/td><td class=\"has-text-align-center\" data-align=\"center\">84 520,48<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2<\/td><td class=\"has-text-align-center\" data-align=\"center\">84 520,48<\/td><td class=\"has-text-align-center\" data-align=\"center\">19 803,23<\/td><td class=\"has-text-align-center\" data-align=\"center\">3 668,19<\/td><td class=\"has-text-align-center\" data-align=\"center\">23 471,42<\/td><td class=\"has-text-align-center\" data-align=\"center\">5 398,43<\/td><td class=\"has-text-align-center\" data-align=\"center\">64 717,26<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">3<\/td><td class=\"has-text-align-center\" data-align=\"center\">64 717,26<\/td><td class=\"has-text-align-center\" data-align=\"center\">20 662,69<\/td><td class=\"has-text-align-center\" data-align=\"center\">2 808,73<\/td><td class=\"has-text-align-center\" data-align=\"center\">23 471,42<\/td><td class=\"has-text-align-center\" data-align=\"center\">5 398,43<\/td><td class=\"has-text-align-center\" data-align=\"center\">44 054,57<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">4<\/td><td class=\"has-text-align-center\" data-align=\"center\">44 054,57<\/td><td class=\"has-text-align-center\" data-align=\"center\">21 559,45<\/td><td class=\"has-text-align-center\" data-align=\"center\">1 911,97<\/td><td class=\"has-text-align-center\" data-align=\"center\">23 471,42<\/td><td class=\"has-text-align-center\" data-align=\"center\">5 398,43<\/td><td class=\"has-text-align-center\" data-align=\"center\">22 495,13<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">5<\/td><td class=\"has-text-align-center\" data-align=\"center\">22 495,13<\/td><td class=\"has-text-align-center\" data-align=\"center\">22 495,13<\/td><td class=\"has-text-align-center\" data-align=\"center\">976,29<\/td><td class=\"has-text-align-center\" data-align=\"center\">23 471,42<\/td><td class=\"has-text-align-center\" data-align=\"center\">5 398,43<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><\/tr><\/tbody><tfoot><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Razem<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">115 000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">13 857,08<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>128 857,08<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>29 637,13<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><\/tr><\/tfoot><\/table><\/figure>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-center\">LEASING FINANSOWY CI\u0104GNIKA<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">Rok<\/th><th class=\"has-text-align-center\" data-align=\"center\">Bilans Otwarcia<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata kapita\u0142owa<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata odsetkowa<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata ca\u0142kowita<\/th><th class=\"has-text-align-center\" data-align=\"center\">VAT<\/th><th class=\"has-text-align-center\" data-align=\"center\">Bilans Zamkni\u0119cia<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>115 000,00<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">11 500,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">11 500,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">29 394,61<\/td><td class=\"has-text-align-center\" data-align=\"center\">103 500,00<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">1<\/td><td class=\"has-text-align-center\" data-align=\"center\">103 500,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">18 768,63<\/td><td class=\"has-text-align-center\" data-align=\"center\">4 491,90<\/td><td class=\"has-text-align-center\" data-align=\"center\">23 260,53<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">84 731,37<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2<\/td><td class=\"has-text-align-center\" data-align=\"center\">84 731,37<\/td><td class=\"has-text-align-center\" data-align=\"center\">19 583,19<\/td><td class=\"has-text-align-center\" data-align=\"center\">3 677,34<\/td><td class=\"has-text-align-center\" data-align=\"center\">23 260,53<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">65 148,18<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">3<\/td><td class=\"has-text-align-center\" data-align=\"center\">65 148,18<\/td><td class=\"has-text-align-center\" data-align=\"center\">20 433,10<\/td><td class=\"has-text-align-center\" data-align=\"center\">2 827,43<\/td><td class=\"has-text-align-center\" data-align=\"center\">23 260,53<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">44 715,08<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">4<\/td><td class=\"has-text-align-center\" data-align=\"center\">44 715,08<\/td><td class=\"has-text-align-center\" data-align=\"center\">21 319,90<\/td><td class=\"has-text-align-center\" data-align=\"center\">1 940,63<\/td><td class=\"has-text-align-center\" data-align=\"center\">23 260,53<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">23 395,18<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">5<\/td><td class=\"has-text-align-center\" data-align=\"center\">23 395,18<\/td><td class=\"has-text-align-center\" data-align=\"center\">22 245,18<\/td><td class=\"has-text-align-center\" data-align=\"center\">1 015,35<\/td><td class=\"has-text-align-center\" data-align=\"center\">23 260,53<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">1 150,00<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">6<\/td><td class=\"has-text-align-center\" data-align=\"center\">1 150,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">1 150,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">49,91<\/td><td class=\"has-text-align-center\" data-align=\"center\">1 150,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><\/tr><\/tbody><tfoot><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Razem<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">115 000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">14 002,57<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>127 802,66<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>29 394,61<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><\/tr><\/tfoot><\/table><\/figure>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-center\">KREDYT NA CI\u0104GNIK<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">Rok<\/th><th class=\"has-text-align-center\" data-align=\"center\">Bilans Otwarcia<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata kapita\u0142owa<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata odsetkowa<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata ca\u0142kowita<\/th><th class=\"has-text-align-center\" data-align=\"center\">Bilans Zamkni\u0119cia<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">141 450,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">14 145,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">14 145,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">127 305,00<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">1<\/td><td class=\"has-text-align-center\" data-align=\"center\">127 305,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">23 344,80<\/td><td class=\"has-text-align-center\" data-align=\"center\">5 525,04<\/td><td class=\"has-text-align-center\" data-align=\"center\">28 869,84<\/td><td class=\"has-text-align-center\" data-align=\"center\">103 960,20<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2<\/td><td class=\"has-text-align-center\" data-align=\"center\">103 960,20<\/td><td class=\"has-text-align-center\" data-align=\"center\">24 357,97<\/td><td class=\"has-text-align-center\" data-align=\"center\">4 511,87<\/td><td class=\"has-text-align-center\" data-align=\"center\">28 869,84<\/td><td class=\"has-text-align-center\" data-align=\"center\">79 602,23<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">3<\/td><td class=\"has-text-align-center\" data-align=\"center\">79 602,23<\/td><td class=\"has-text-align-center\" data-align=\"center\">25 415,10<\/td><td class=\"has-text-align-center\" data-align=\"center\">3 454,74<\/td><td class=\"has-text-align-center\" data-align=\"center\">28 869,84<\/td><td class=\"has-text-align-center\" data-align=\"center\">54 187,12<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">4<\/td><td class=\"has-text-align-center\" data-align=\"center\">54 187,12<\/td><td class=\"has-text-align-center\" data-align=\"center\">26 518,12<\/td><td class=\"has-text-align-center\" data-align=\"center\">2 351,72<\/td><td class=\"has-text-align-center\" data-align=\"center\">28 869,84<\/td><td class=\"has-text-align-center\" data-align=\"center\">27 669,01<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">5<\/td><td class=\"has-text-align-center\" data-align=\"center\">27 669,01<\/td><td class=\"has-text-align-center\" data-align=\"center\">27 669,01<\/td><td class=\"has-text-align-center\" data-align=\"center\">1 200,83<\/td><td class=\"has-text-align-center\" data-align=\"center\">28 869,84<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><\/tr><\/tbody><tfoot><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Razem<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">141 450,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">17 044,20<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>158 494,20<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><\/tr><\/tfoot><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"9-przyklad-3-%E2%80%93-aparat-usg\">Przyk\u0142ad 3 \u2013 aparat USG<\/h4>\n\n\n\n<p class=\"has-text-align-center\">LEASING OPERACYJNY APARATU USG<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">Rok<\/th><th class=\"has-text-align-center\" data-align=\"center\">Bilans Otwarcia<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata kapita\u0142owa<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata odsetkowa<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata ca\u0142kowita<\/th><th class=\"has-text-align-center\" data-align=\"center\">VAT<\/th><th class=\"has-text-align-center\" data-align=\"center\">Bilans Zamkni\u0119cia<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>100 000,00<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">10 000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">10 000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">2 300,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">90 000,00<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">1<\/td><td class=\"has-text-align-center\" data-align=\"center\">90 000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">16 503,93<\/td><td class=\"has-text-align-center\" data-align=\"center\">3 906,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">20 409,93<\/td><td class=\"has-text-align-center\" data-align=\"center\">4 694,28<\/td><td class=\"has-text-align-center\" data-align=\"center\">73 496,07<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2<\/td><td class=\"has-text-align-center\" data-align=\"center\">73 496,07<\/td><td class=\"has-text-align-center\" data-align=\"center\">17 220,20<\/td><td class=\"has-text-align-center\" data-align=\"center\">3 189,73<\/td><td class=\"has-text-align-center\" data-align=\"center\">20 409,93<\/td><td class=\"has-text-align-center\" data-align=\"center\">4 694,28<\/td><td class=\"has-text-align-center\" data-align=\"center\">56 275,88<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">3<\/td><td class=\"has-text-align-center\" data-align=\"center\">56 275,88<\/td><td class=\"has-text-align-center\" data-align=\"center\">17 967,55<\/td><td class=\"has-text-align-center\" data-align=\"center\">2 442,37<\/td><td class=\"has-text-align-center\" data-align=\"center\">20 409,93<\/td><td class=\"has-text-align-center\" data-align=\"center\">4 694,28<\/td><td class=\"has-text-align-center\" data-align=\"center\">38 308,32<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">4<\/td><td class=\"has-text-align-center\" data-align=\"center\">38 308,32<\/td><td class=\"has-text-align-center\" data-align=\"center\">18 747,34<\/td><td class=\"has-text-align-center\" data-align=\"center\">1 662,58<\/td><td class=\"has-text-align-center\" data-align=\"center\">20 409,93<\/td><td class=\"has-text-align-center\" data-align=\"center\">4 694,28<\/td><td class=\"has-text-align-center\" data-align=\"center\">19 560,98<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">5<\/td><td class=\"has-text-align-center\" data-align=\"center\">19 560,98<\/td><td class=\"has-text-align-center\" data-align=\"center\">19 560,98<\/td><td class=\"has-text-align-center\" data-align=\"center\">848,95<\/td><td class=\"has-text-align-center\" data-align=\"center\">20 409,93<\/td><td class=\"has-text-align-center\" data-align=\"center\">4 694,28<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><\/tr><\/tbody><tfoot><tr><td class=\"has-text-align-center\" data-align=\"center\">Razem<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">100 000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">12 049,63<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>112 049,63<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>25 771,42<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><\/tr><\/tfoot><\/table><\/figure>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-center\">LEASING FINANSOWY APARATU USG<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">Rok<\/th><th class=\"has-text-align-center\" data-align=\"center\">Bilans Otwarcia<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata kapita\u0142owa<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata odsetkowa<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata ca\u0142kowita<\/th><th class=\"has-text-align-center\" data-align=\"center\">VAT<\/th><th class=\"has-text-align-center\" data-align=\"center\">Bilans Zamkni\u0119cia<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>100 000,00<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">10 000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">10 000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">8 890,62<\/td><td class=\"has-text-align-center\" data-align=\"center\">90 000,00<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">1<\/td><td class=\"has-text-align-center\" data-align=\"center\">90 000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">16 320,55<\/td><td class=\"has-text-align-center\" data-align=\"center\">3 906,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">20 226,55<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">73 679,45<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2<\/td><td class=\"has-text-align-center\" data-align=\"center\">73 679,45<\/td><td class=\"has-text-align-center\" data-align=\"center\">17 028,86<\/td><td class=\"has-text-align-center\" data-align=\"center\">3 197,69<\/td><td class=\"has-text-align-center\" data-align=\"center\">20 226,55<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">56 650,59<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">3<\/td><td class=\"has-text-align-center\" data-align=\"center\">56 650,59<\/td><td class=\"has-text-align-center\" data-align=\"center\">17 767,91<\/td><td class=\"has-text-align-center\" data-align=\"center\">2 458,64<\/td><td class=\"has-text-align-center\" data-align=\"center\">20 226,55<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">38 882,68<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">4<\/td><td class=\"has-text-align-center\" data-align=\"center\">38 882,68<\/td><td class=\"has-text-align-center\" data-align=\"center\">18 539,04<\/td><td class=\"has-text-align-center\" data-align=\"center\">1 687,51<\/td><td class=\"has-text-align-center\" data-align=\"center\">20 226,55<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">20 343,64<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">5<\/td><td class=\"has-text-align-center\" data-align=\"center\">20 343,64<\/td><td class=\"has-text-align-center\" data-align=\"center\">19 343,64<\/td><td class=\"has-text-align-center\" data-align=\"center\">882,91<\/td><td class=\"has-text-align-center\" data-align=\"center\">20 226,55<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">1 000,00<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">6<\/td><td class=\"has-text-align-center\" data-align=\"center\">1 000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">1 000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">43,4<\/td><td class=\"has-text-align-center\" data-align=\"center\">1 000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><\/tr><\/tbody><tfoot><tr><td class=\"has-text-align-center\" data-align=\"center\">Razem<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">100 000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">12 176,15<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>111 132,75<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>8 890,62<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><\/tr><\/tfoot><\/table><\/figure>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-center\">KREDYT NA APARAT USG<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">Rok<\/th><th class=\"has-text-align-center\" data-align=\"center\">Bilans Otwarcia<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata kapita\u0142owa<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata odsetkowa<\/th><th class=\"has-text-align-center\" data-align=\"center\">Rata ca\u0142kowita<\/th><th class=\"has-text-align-center\" data-align=\"center\">Bilans Zamkni\u0119cia<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>108 000,00<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">10 800,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><td class=\"has-text-align-center\" data-align=\"center\">10 800,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">97 200,00<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">1<\/td><td class=\"has-text-align-center\" data-align=\"center\">97 200,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">17 824,24<\/td><td class=\"has-text-align-center\" data-align=\"center\">4 218,48<\/td><td class=\"has-text-align-center\" data-align=\"center\">22 042,72<\/td><td class=\"has-text-align-center\" data-align=\"center\">79 375,76<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2<\/td><td class=\"has-text-align-center\" data-align=\"center\">79 375,76<\/td><td class=\"has-text-align-center\" data-align=\"center\">18 597,81<\/td><td class=\"has-text-align-center\" data-align=\"center\">3 444,91<\/td><td class=\"has-text-align-center\" data-align=\"center\">22 042,72<\/td><td class=\"has-text-align-center\" data-align=\"center\">60 777,95<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">3<\/td><td class=\"has-text-align-center\" data-align=\"center\">60 777,95<\/td><td class=\"has-text-align-center\" data-align=\"center\">19 404,96<\/td><td class=\"has-text-align-center\" data-align=\"center\">2 637,76<\/td><td class=\"has-text-align-center\" data-align=\"center\">22 042,72<\/td><td class=\"has-text-align-center\" data-align=\"center\">41 372,99<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">4<\/td><td class=\"has-text-align-center\" data-align=\"center\">41 372,99<\/td><td class=\"has-text-align-center\" data-align=\"center\">20 247,13<\/td><td class=\"has-text-align-center\" data-align=\"center\">1 795,59<\/td><td class=\"has-text-align-center\" data-align=\"center\">22 042,72<\/td><td class=\"has-text-align-center\" data-align=\"center\">21 125,86<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">5<\/td><td class=\"has-text-align-center\" data-align=\"center\">21 125,86<\/td><td class=\"has-text-align-center\" data-align=\"center\">21 125,86<\/td><td class=\"has-text-align-center\" data-align=\"center\">916,86<\/td><td class=\"has-text-align-center\" data-align=\"center\">22 042,72<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><\/tr><\/tbody><tfoot><tr><td class=\"has-text-align-center\" data-align=\"center\">Razem<\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><td class=\"has-text-align-center\" data-align=\"center\">108 000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">13 013,60<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>121 013,60<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">&#8211;<\/td><\/tr><\/tfoot><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"10-tarcza-podatkowa-i-koszt-efektywny\">Tarcza podatkowa i koszt efektywny<\/h3>\n\n\n\n<p>Obce \u017ar\u00f3d\u0142a finansowania mog\u0105 przynie\u015b\u0107 firmie wiele korzy\u015bci na skutek zastosowania tzw. tarczy podatkowej czego efektem s\u0105 znaczne oszcz\u0119dno\u015bci finansowe. Jaka jest zatem <a href=\"https:\/\/leasing.sos.pl\/blog\/leasing-dlaczego-atrakcyjny\/\" data-type=\"post\" data-id=\"460\">przewaga leasingu<\/a> nad innymi zewn\u0119trznymi \u017ar\u00f3d\u0142ami kapita\u0142u oraz co jest ta\u0144sze \u2013 kredyt czy leasing?<\/p>\n\n\n\n<p>Podstawow\u0105 zalet\u0105, kt\u00f3ra przemawia na korzy\u015b\u0107 leasingu jest mo\u017cliwo\u015b\u0107 op\u0142acania rat leasingowych w momencie, gdy dany przedmiot jest ju\u017c u\u017cytkowany i&nbsp;przynosi przedsi\u0119biorstwu dochody, pozwalaj\u0105ce na regulowanie innych zobowi\u0105za\u0144. Ponadto w&nbsp;por\u00f3wnaniu do kredytu, leasing jest du\u017co \u0142atwiej dost\u0119pny i nie wymaga posiadania okre\u015blonej zdolno\u015bci kredytowej, czy przedstawienia zabezpiecze\u0144. Jest to&nbsp;szczeg\u00f3lnie istotne dla firm nale\u017c\u0105cych do sektora M\u015aP.<\/p>\n\n\n\n<p>Podsumowanie korzy\u015bci podatkowych wynikaj\u0105cych z zastosowania kredytu i leasingu oraz koszt efektywny ka\u017cdej z tych form finansowania dla poszczeg\u00f3lnych sk\u0142adnik\u00f3w maj\u0105tku przedstawiono w tabeli.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"11-porownanie-kosztu-efektywnego-leasingu-i-kredytu\">Por\u00f3wnanie kosztu efektywnego leasingu i kredytu<\/h4>\n\n\n\n<p class=\"has-text-align-center\">DLA SAMOCHODU OSOBOWEGO, KT\u00d3RY ZA GOT\u00d3WK\u0118 JEST DO NABYCIA W CENIE BRUTTO <strong>98 400 Z\u0141<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>\u0179r\u00f3d\u0142o<\/th><th class=\"has-text-align-left\" data-align=\"left\">Uj\u0119cie VAT<\/th><th class=\"has-text-align-center\" data-align=\"center\">Koszt ca\u0142kowity<\/th><th class=\"has-text-align-center\" data-align=\"center\">Odliczenie VAT<\/th><th class=\"has-text-align-center\" data-align=\"center\">Odliczenie CIT\/PIT (19%)<\/th><th class=\"has-text-align-center\" data-align=\"center\">Oszcz\u0119dno\u015bci podatkowe<\/th><th class=\"has-text-align-center\" data-align=\"center\">Ca\u0142kowity koszt efektywny<\/th><\/tr><\/thead><tbody><tr><td>Leasing operacyjny <\/td><td class=\"has-text-align-left\" data-align=\"left\"><em>100% odliczenie VAT<\/em><\/td><td class=\"has-text-align-center\" data-align=\"center\">110 256,84<\/td><td class=\"has-text-align-center\" data-align=\"center\">20 617,13<\/td><td class=\"has-text-align-center\" data-align=\"center\">17 031,54<\/td><td class=\"has-text-align-center\" data-align=\"center\">37 648,68<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>72 608,16<\/strong><\/td><\/tr><tr><td>Leasing operacyjny<\/td><td class=\"has-text-align-left\" data-align=\"left\"><em>50% odliczenie VAT<\/em><\/td><td class=\"has-text-align-center\" data-align=\"center\">110 256,84<\/td><td class=\"has-text-align-center\" data-align=\"center\">10 308,57<\/td><td class=\"has-text-align-center\" data-align=\"center\">18 990,17<\/td><td class=\"has-text-align-center\" data-align=\"center\">29 298,74<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>80 958,10<\/strong><\/td><\/tr><tr><td>Leasing finansowy<\/td><td class=\"has-text-align-left\" data-align=\"left\"><em>100% odliczenie VAT<\/em><\/td><td class=\"has-text-align-center\" data-align=\"center\">109 354,62<\/td><td class=\"has-text-align-center\" data-align=\"center\">20 448,43<\/td><td class=\"has-text-align-center\" data-align=\"center\">16 892,18<\/td><td class=\"has-text-align-center\" data-align=\"center\">37 340,60<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>72 014,02<\/strong><\/td><\/tr><tr><td>Leasing finansowy<\/td><td class=\"has-text-align-left\" data-align=\"left\"><em>50% odliczenie VAT<\/em><\/td><td class=\"has-text-align-center\" data-align=\"center\">109 354,62<\/td><td class=\"has-text-align-center\" data-align=\"center\">10 224,21<\/td><td class=\"has-text-align-center\" data-align=\"center\">18 834,78<\/td><td class=\"has-text-align-center\" data-align=\"center\">29 058,99<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>80 295,63<\/strong><\/td><\/tr><tr><td>Kredyt<\/td><td class=\"has-text-align-left\" data-align=\"left\"><em>100% odliczenie VAT<\/em><\/td><td class=\"has-text-align-center\" data-align=\"center\">110&nbsp;256,84<\/td><td class=\"has-text-align-center\" data-align=\"center\">18 400,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">17&nbsp;452,80<\/td><td class=\"has-text-align-center\" data-align=\"center\">35&nbsp;852,80<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>74&nbsp;404,04<\/strong><\/td><\/tr><tr><td>Kredyt <\/td><td class=\"has-text-align-left\" data-align=\"left\"><em>50% odliczenie VAT<\/em><\/td><td class=\"has-text-align-center\" data-align=\"center\">110&nbsp;256,84<\/td><td class=\"has-text-align-center\" data-align=\"center\">9 200,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">19&nbsp;200,80<\/td><td class=\"has-text-align-center\" data-align=\"center\">28&nbsp;400,80<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>81&nbsp;856,04<\/strong><\/td><\/tr><\/tbody><\/table><figcaption><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-cyan-bluish-gray-color\">\u0179r\u00f3d\u0142o: Opracowanie w\u0142asne.<\/mark><\/figcaption><\/figure>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-center\">DLA CI\u0104GNIKA ROLNICZEGO, KT\u00d3RY ZA GOT\u00d3WK\u0118 JEST DO NABYCIA W CENIE BRUTTO <strong>141 450 Z\u0141<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>\u0179r\u00f3d\u0142o<\/th><th class=\"has-text-align-center\" data-align=\"center\">Koszt ca\u0142kowity<\/th><th class=\"has-text-align-center\" data-align=\"center\">Odliczenie VAT<\/th><th class=\"has-text-align-center\" data-align=\"center\">Odliczenie CIT\/PIT (19%)<\/th><th class=\"has-text-align-center\" data-align=\"center\">Oszcz\u0119dno\u015bci podatkowe<\/th><th class=\"has-text-align-center\" data-align=\"center\">Ca\u0142kowity koszt efektywny<\/th><\/tr><\/thead><tbody><tr><td>Leasing operacyjny<\/td><td class=\"has-text-align-center\" data-align=\"center\">158 494,20<\/td><td class=\"has-text-align-center\" data-align=\"center\">29 637,13<\/td><td class=\"has-text-align-center\" data-align=\"center\">24 482,84<\/td><td class=\"has-text-align-center\" data-align=\"center\">54 119,97<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>104 374,23<\/strong><\/td><\/tr><tr><td>Leasing finansowy<\/td><td class=\"has-text-align-center\" data-align=\"center\">157 197,27<\/td><td class=\"has-text-align-center\" data-align=\"center\">29 394,61<\/td><td class=\"has-text-align-center\" data-align=\"center\">24 282,50<\/td><td class=\"has-text-align-center\" data-align=\"center\">53 677,12<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>103 520,15<\/strong><\/td><\/tr><tr><td>Kredyt<\/td><td class=\"has-text-align-center\" data-align=\"center\">158 494,20<\/td><td class=\"has-text-align-center\" data-align=\"center\">26 450,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">25 088,40<\/td><td class=\"has-text-align-center\" data-align=\"center\">51 538,40<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>106 955,80<\/strong><\/td><\/tr><\/tbody><\/table><figcaption><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-cyan-bluish-gray-color\">\u0179r\u00f3d\u0142o: Opracowanie w\u0142asne.<\/mark><\/figcaption><\/figure>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-center\">DLA APARATU USG, KT\u00d3RY ZA GOT\u00d3WK\u0118 JEST DO NABYCIA W CENIE BRUTTO <strong>108 000 Z\u0141<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><thead><tr><th>\u0179r\u00f3d\u0142o<\/th><th class=\"has-text-align-center\" data-align=\"center\">Koszt ca\u0142kowity<\/th><th class=\"has-text-align-center\" data-align=\"center\">Odliczenie VAT<\/th><th class=\"has-text-align-center\" data-align=\"center\">Odliczenie CIT\/PIT (19%)<\/th><th class=\"has-text-align-center\" data-align=\"center\">Oszcz\u0119dno\u015bci podatkowe<\/th><th class=\"has-text-align-center\" data-align=\"center\">Ca\u0142kowity koszt efektywny<\/th><\/tr><\/thead><tbody><tr><td>Leasing operacyjny<\/td><td class=\"has-text-align-center\" data-align=\"center\">137 821,05<\/td><td class=\"has-text-align-center\" data-align=\"center\">25 771,42<\/td><td class=\"has-text-align-center\" data-align=\"center\">21 289,43<\/td><td class=\"has-text-align-center\" data-align=\"center\">47 060,84<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>90 760,20<\/strong><\/td><\/tr><tr><td>Leasing finansowy<\/td><td class=\"has-text-align-center\" data-align=\"center\">120 023,37<\/td><td class=\"has-text-align-center\" data-align=\"center\">8 890,62<\/td><td class=\"has-text-align-center\" data-align=\"center\">21 115,22<\/td><td class=\"has-text-align-center\" data-align=\"center\">30 005,84<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>90 017,52<\/strong><\/td><\/tr><tr><td>Kredyt<\/td><td class=\"has-text-align-center\" data-align=\"center\">121 013,60<\/td><td class=\"has-text-align-center\" data-align=\"center\">8&nbsp;000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">21 472,58<\/td><td class=\"has-text-align-center\" data-align=\"center\">29 472,58<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>91 541,02<\/strong><\/td><\/tr><\/tbody><\/table><figcaption><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-cyan-bluish-gray-color\">\u0179r\u00f3d\u0142o: Opracowanie w\u0142asne.<\/mark><\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"12-podsumowanie-kredyt-czy-leasing\">Podsumowanie &#8211; kredyt czy leasing?<\/h2>\n\n\n\n<p>Podsumowuj\u0105c dokonane rozwa\u017cania mo\u017cna zauwa\u017cy\u0107, \u017ce w powy\u017cszym zestawieniu najdro\u017csz\u0105 opcj\u0105 okaza\u0142 si\u0119 kredyt. Numerem jeden z matematycznego punktu widzenia okaza\u0142 si\u0119 natomiast leasing finansowy. Wymaga on jednak wi\u0119kszego wk\u0142adu finansowego na pocz\u0105tek ze wzgl\u0119du na jednorazow\u0105 op\u0142at\u0119 VAT.<\/p>\n\n\n\n<p>Bardzo istotnym faktem jest r\u00f3wnie\u017c sam spos\u00f3b naliczania podatku VAT i jego stawka. Leasing operacyjny w \u015bwietle przepis\u00f3w o VAT definiowany jest bowiem jako us\u0142uga, co oznacza, \u017ce podlega stawce VAT 23%, niezale\u017cnie od stawki VAT leasingowanego sk\u0142adnika. Us\u0142uga leasingu finansowego traktowana jest natomiast, jak dostawa towaru, co oznacza opodatkowanie rat stawk\u0105 to\u017csam\u0105 dla samego przedmiotu leasingu. W zwi\u0105zku z powy\u017cszym dla finansowania konkretnych grup \u015brodk\u00f3w trwa\u0142ych korzystniejszy mo\u017ce si\u0119 okaza\u0107 leasing finansowy. Dobrym przyk\u0142adem jest tutaj aparat USG, kt\u00f3ry opodatkowany jest stawk\u0105 VAT 8%. Je\u015bli wybra\u0107 leasing operacyjny to leasingodawca b\u0119dzie musia\u0142 naliczy\u0107 stawk\u0119 23%, co sprawi, \u017ce koszt sfinansowania aparatu USG b\u0119dzie wy\u017cszy, ni\u017c w przypadku leasingu finansowego. Oznacza to, \u017ce leasing operacyjny b\u0119dzie korzystny tylko dla przedmiot\u00f3w opodatkowanych stawk\u0105 VAT 23%, jak w przypadku aut osobowych.<\/p>\n\n\n\n<p>Ze wzgl\u0119du na kr\u00f3tki okres trwania umowy leasingu operacyjnego pozwala on ponadto na cz\u0119ste zmiany w obr\u0119bie u\u017cytkowanych \u015brodk\u00f3w trwa\u0142ych, co&nbsp;umo\u017cliwia permanentne korzystanie z technologii najnowszej generacji. Inn\u0105 wa\u017cn\u0105 zalet\u0105 jest fakt, \u017ce leasing operacyjny nie figuruje w bilansie jako zobowi\u0105zanie, wi\u0119c nie powoduje wzrostu zad\u0142u\u017cenia przedsi\u0119biorstwa ani spadku jego zdolno\u015bci kredytowej. Je\u017celi firma ma mo\u017cliwo\u015b\u0107 odliczenia 100% VAT to jest to drugie najkorzystniejsze podatkowo rozwi\u0105zanie zaraz po leasingu finansowym. Je\u017celi, jednak koniecznie chcemy wykupi\u0107 przedmiot leasingu po zako\u0144czeniu umowy, chocia\u017cby po to aby u\u017cywa\u0107 go jeszcze kilka kolejnych lat lub sprzeda\u0107 za sensown\u0105 cen\u0119 \u2013 wtedy warto rozwa\u017cy\u0107 leasing finansowy.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-center\">Wiesz ju\u017c, co wybra\u0107 i jak odpowiedzie\u0107 sobie na pytanie: co lepsze, kredyt czy leasing?<\/p>\n\n\n\n<p class=\"has-text-align-center\">Mo\u017cesz teraz skorzysta\u0107 z naszego wsparcia i doradztwa wype\u0142niaj\u0105c <a href=\"https:\/\/leasing.sos.pl\/wniosek-o-leasing-online\/\" data-type=\"page\" data-id=\"11144\">zg\u0142oszenie po leasing online<\/a>.<\/p>\n\n\n\n<p class=\"has-text-align-center\">Spr\u00f3buj! Przeprowadzimy Ci\u0119 krok po kroku przez proces finansowania a potrzebna Ci inwestycja stanie si\u0119 realna w ci\u0105gu kilku dni.<\/p>\n\n\n<style>#kt-layout-id_e471a9-81 > .kt-row-column-wrap{align-content:start;}:where(#kt-layout-id_e471a9-81 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}#kt-layout-id_e471a9-81 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:var( --global-kb-row-default-top, 25px );padding-bottom:var( --global-kb-row-default-bottom, 25px );padding-top:80px;padding-bottom:0px;grid-template-columns:minmax(0, calc(85% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2))) minmax(0, calc(15% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)));}#kt-layout-id_e471a9-81 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){#kt-layout-id_e471a9-81 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){#kt-layout-id_e471a9-81 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style>\n<div class=\"wp-block-kadence-rowlayout alignwide\"><div id=\"kt-layout-id_e471a9-81\" class=\"kt-row-layout-inner kt-layout-id_e471a9-81\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-gutter-default kt-v-gutter-default kt-row-valign-top kt-row-layout-equal kt-tab-layout-inherit kt-m-colapse-left-to-right kt-mobile-layout-row  kt-custom-first-width-85  kt-custom-second-width-15 kb-theme-content-width\"><style>.kadence-column_354130-f5 > .kt-inside-inner-col{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;}.kadence-column_354130-f5 > .kt-inside-inner-col,.kadence-column_354130-f5 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_354130-f5 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_354130-f5 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_354130-f5 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_354130-f5 > .kt-inside-inner-col{background-color:var(--global-palette7, #EDF2F7);}.kadence-column_354130-f5 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_354130-f5{position:relative;}@media all and (max-width: 1024px){.kadence-column_354130-f5 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_354130-f5 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-1 kadence-column_354130-f5\"><div class=\"kt-inside-inner-col\"><style>#kt-layout-id_d67eb6-00 > .kt-row-column-wrap{align-content:start;}:where(#kt-layout-id_d67eb6-00 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}#kt-layout-id_d67eb6-00 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:var( --global-kb-row-default-top, 25px );padding-bottom:var( --global-kb-row-default-bottom, 25px );padding-top:60px;padding-bottom:200px;grid-template-columns:minmax(0, calc(45% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2))) minmax(0, calc(55% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)));}#kt-layout-id_d67eb6-00 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){#kt-layout-id_d67eb6-00 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){#kt-layout-id_d67eb6-00 > .kt-row-column-wrap{padding-bottom:130px;grid-template-columns:minmax(0, 1fr);}}#kt-layout-id_d67eb6-00 .absolute-column {  }<\/style>\n<div class=\"wp-block-kadence-rowlayout alignwide\"><div id=\"kt-layout-id_d67eb6-00\" class=\"kt-row-layout-inner kt-row-has-bg kt-layout-id_d67eb6-00 has-theme-palette-7-background-color\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-gutter-default kt-v-gutter-default kt-row-valign-top kt-row-layout-equal kt-tab-layout-inherit kt-m-colapse-left-to-right kt-mobile-layout-row  kt-custom-first-width-45  kt-custom-second-width-55 kb-theme-content-width\"><style>.kadence-column_c84a86-22 > .kt-inside-inner-col{display:flex;}.kadence-column_c84a86-22 > .kt-inside-inner-col{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;}.kadence-column_c84a86-22 > .kt-inside-inner-col,.kadence-column_c84a86-22 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_c84a86-22 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_c84a86-22 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column_c84a86-22 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column_c84a86-22{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column_c84a86-22{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column_c84a86-22 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column_c84a86-22 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_c84a86-22{position:relative;}@media all and (max-width: 1024px){.kadence-column_c84a86-22 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_c84a86-22 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-1 kadence-column_c84a86-22\"><div class=\"kt-inside-inner-col\"><style>.kb-image_c3d658-b3.kb-image-is-ratio-size, .kb-image_c3d658-b3 .kb-image-is-ratio-size{max-width:401px;width:100%;}.wp-block-kadence-column > .kt-inside-inner-col > .kb-image_c3d658-b3.kb-image-is-ratio-size, .wp-block-kadence-column > .kt-inside-inner-col > .kb-image_c3d658-b3 .kb-image-is-ratio-size{align-self:unset;}.kb-image_c3d658-b3 figure{max-width:401px;}.kb-image_c3d658-b3 .image-is-svg, .kb-image_c3d658-b3 .image-is-svg img{width:100%;}.kb-image_c3d658-b3 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<div class=\"wp-block-kadence-image kb-image_c3d658-b3\"><figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"501\" height=\"550\" src=\"https:\/\/leasing.sos.pl\/wp-content\/uploads\/Zamow-wygodny-leasing-online-bez-wstawania-z-krzesla.png\" alt=\"Mo\u017cesz zam\u00f3wi\u0107 wygodnie leasing online - bez wstawania z krzes\u0142a\" class=\"kb-img wp-image-31131\" title=\"\" srcset=\"https:\/\/leasing.sos.pl\/wp-content\/uploads\/Zamow-wygodny-leasing-online-bez-wstawania-z-krzesla.png 501w, https:\/\/leasing.sos.pl\/wp-content\/uploads\/Zamow-wygodny-leasing-online-bez-wstawania-z-krzesla-273x300.png 273w, https:\/\/leasing.sos.pl\/wp-content\/uploads\/Zamow-wygodny-leasing-online-bez-wstawania-z-krzesla-137x150.png 137w\" sizes=\"(max-width: 501px) 100vw, 501px\" \/><\/figure><\/div>\n<\/div><\/div>\n\n\n<style>.kadence-column_11252d-92 > .kt-inside-inner-col{display:flex;}.wp-block-kadence-column.kadence-column_11252d-92 > .kt-inside-inner-col{margin-right:-100px;}.kadence-column_11252d-92 > .kt-inside-inner-col{padding-top:20px;padding-bottom:20px;padding-left:30px;padding-right:30px;}.kadence-column_11252d-92 > .kt-inside-inner-col{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;}.kadence-column_11252d-92 > .kt-inside-inner-col,.kadence-column_11252d-92 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_11252d-92 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_11252d-92 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column_11252d-92 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column_11252d-92{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column_11252d-92{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column_11252d-92 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column_11252d-92 > .kt-inside-inner-col{background-color:var(--global-palette4, #2D3748);}.kadence-column_11252d-92 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_11252d-92{position:relative;}@media all and (max-width: 1024px){.kadence-column_11252d-92 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_11252d-92 > .kt-inside-inner-col{padding-top:12px;padding-bottom:12px;padding-left:12px;padding-right:12px;flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-2 kadence-column_11252d-92\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading_7d3056-b14, .wp-block-kadence-advancedheading.kt-adv-heading_7d3056-b14[data-kb-block=\"kb-adv-heading_7d3056-b14\"]{margin-top:20px;margin-right:20px;margin-bottom:0px;margin-left:0px;padding-left:0px;font-size:28px;line-height:92px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading_7d3056-b14 mark, .wp-block-kadence-advancedheading.kt-adv-heading_7d3056-b14[data-kb-block=\"kb-adv-heading_7d3056-b14\"] mark{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading_7d3056-b14, .wp-block-kadence-advancedheading.kt-adv-heading_7d3056-b14[data-kb-block=\"kb-adv-heading_7d3056-b14\"]{margin-right:40px;margin-left:20px;font-size:22px;line-height:56px;}}<\/style>\n<p class=\"kt-adv-heading_7d3056-b14 wp-block-kadence-advancedheading has-theme-palette-8-color has-text-color\" data-kb-block=\"kb-adv-heading_7d3056-b14\">Tak, jak chcesz!<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading_c776d0-455, .wp-block-kadence-advancedheading.kt-adv-heading_c776d0-455[data-kb-block=\"kb-adv-heading_c776d0-455\"]{font-size:42px;line-height:50px;font-weight:900;font-style:normal;letter-spacing:1px;}.wp-block-kadence-advancedheading.kt-adv-heading_c776d0-455 mark, .wp-block-kadence-advancedheading.kt-adv-heading_c776d0-455[data-kb-block=\"kb-adv-heading_c776d0-455\"] mark{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading_c776d0-455, .wp-block-kadence-advancedheading.kt-adv-heading_c776d0-455[data-kb-block=\"kb-adv-heading_c776d0-455\"]{margin-top:20px;margin-right:40px;margin-bottom:0px;margin-left:20px;font-size:26px;line-height:30px;text-align:left!important;}}<\/style>\n<p class=\"kt-adv-heading_c776d0-455 wp-block-kadence-advancedheading has-theme-palette-9-color has-text-color\" data-kb-block=\"kb-adv-heading_c776d0-455\">KOMPLEKSOWA<br>DOSTAWA LEASINGU<\/p>\n\n\n<style>.wp-block-kadence-advancedbtn.kt-btns_889f46-e7, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns_889f46-e7, .wp-block-kadence-advancedbtn.kb-btns_889f46-e7, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns_889f46-e7{margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}.wp-block-kadence-advancedbtn.kb-btns_889f46-e7{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:center;align-items:center;}.kt-btns_889f46-e7 .kt-button{font-weight:normal;font-style:normal;}.kt-btns_889f46-e7 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns_889f46-e7 .kt-btn-wrap-0 .kt-button{padding-left:18px;padding-right:18px;padding-top:10px;padding-bottom:10px;color:var(--global-palette9, #ffffff);font-size:24px;background:var(--global-palette1, #3182CE);border-color:var(--global-palette1, #3182CE);border-style:solid;margin-top:10px;margin-right:10px;margin-bottom:10px;margin-left:10px;}.wp-block-kadence-advancedbtn.kt-btns_889f46-e7 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns_889f46-e7 .kt-btn-wrap-0 .kt-button:focus{border-color:var(--global-palette6, #718096);}.wp-block-kadence-advancedbtn.kt-btns_889f46-e7 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns_889f46-e7 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns_889f46-e7 .kt-btn-wrap-0 .kt-button:focus{background:var(--global-palette6, #718096);}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn.kt-btns_889f46-e7, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns_889f46-e7, .wp-block-kadence-advancedbtn.kb-btns_889f46-e7, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns_889f46-e7{margin-top:40px;margin-right:60px;margin-bottom:20px;margin-left:10px;}.wp-block-kadence-advancedbtn.kb-btns_889f46-e7{justify-content:flex-start;}.wp-block-kadence-advancedbtn.kt-btns_889f46-e7 .kt-btn-wrap-0 .kt-button{font-size:16px;}}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kt-btn-align-center kt-btn-tablet-align-inherit kt-btn-mobile-align-left kt-btns-wrap kt-btns_889f46-e7\"><div class=\"kt-btn-wrap kt-btn-wrap-0\"><a class=\"kt-button button kt-btn-0-action kt-btn-size-custom kt-btn-style-basic kt-btn-svg-show-always kt-btn-has-text-true kt-btn-has-svg-false\" href=\"https:\/\/leasing.sos.pl\/wniosek-o-leasing-online\/\" target=\"_blank\" rel=\"noreferrer noopener\" style=\"border-radius:1px;border-width:3px;letter-spacing:2px\"><span class=\"kt-btn-inner-text\"><strong>ZAM\u00d3W WYGODNY LEASING ONLINE<\/strong><\/span><\/a><\/div><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n<style>.kadence-column_07ffb6-15 > .kt-inside-inner-col{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;}.kadence-column_07ffb6-15 > .kt-inside-inner-col,.kadence-column_07ffb6-15 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_07ffb6-15 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_07ffb6-15 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_07ffb6-15 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_07ffb6-15 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_07ffb6-15{position:relative;}@media all and (max-width: 1024px){.kadence-column_07ffb6-15 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_07ffb6-15 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-2 kadence-column_07ffb6-15\"><div class=\"kt-inside-inner-col\"><\/div><\/div>\n<\/div><\/div><\/div>\n\n\n<style>#kt-layout-id_d1d2a3-ec{margin-top:-130px;}#kt-layout-id_d1d2a3-ec > .kt-row-column-wrap{align-content:start;}:where(#kt-layout-id_d1d2a3-ec > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}#kt-layout-id_d1d2a3-ec > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var( --global-kb-row-default-top, 25px );padding-bottom:var( --global-kb-row-default-bottom, 25px );padding-top:0px;padding-bottom:80px;grid-template-columns:minmax(0, calc(25% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2))) minmax(0, calc(75% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)));}#kt-layout-id_d1d2a3-ec > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){#kt-layout-id_d1d2a3-ec > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){#kt-layout-id_d1d2a3-ec > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style>\n<div class=\"wp-block-kadence-rowlayout alignwide\"><div id=\"kt-layout-id_d1d2a3-ec\" class=\"kt-row-layout-inner kt-layout-id_d1d2a3-ec\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-gutter-default kt-v-gutter-default kt-row-valign-top kt-row-layout-equal kt-tab-layout-inherit kt-m-colapse-left-to-right kt-mobile-layout-row  kt-custom-first-width-25  kt-custom-second-width-75\"><style>.kadence-column_0f7f23-31 > .kt-inside-inner-col{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;}.kadence-column_0f7f23-31 > .kt-inside-inner-col,.kadence-column_0f7f23-31 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_0f7f23-31 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_0f7f23-31 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_0f7f23-31 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_0f7f23-31 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_0f7f23-31{position:relative;}@media all and (max-width: 1024px){.kadence-column_0f7f23-31 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_0f7f23-31 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-1 kadence-column_0f7f23-31\"><div class=\"kt-inside-inner-col\"><\/div><\/div>\n\n\n<style>.kadence-column_65f70c-88 > .kt-inside-inner-col{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;}.kadence-column_65f70c-88 > .kt-inside-inner-col,.kadence-column_65f70c-88 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_65f70c-88 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_65f70c-88 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_65f70c-88 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_65f70c-88 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_65f70c-88{position:relative;}@media all and (max-width: 1024px){.kadence-column_65f70c-88 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_65f70c-88 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-2 kadence-column_65f70c-88\"><div class=\"kt-inside-inner-col\"><style>#kt-layout-id_abab53-34 > .kt-row-column-wrap{align-content:start;}:where(#kt-layout-id_abab53-34 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}#kt-layout-id_abab53-34 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var( --global-kb-row-default-top, 25px );padding-bottom:var( --global-kb-row-default-bottom, 25px );padding-top:0px;grid-template-columns:repeat(3, minmax(0, 1fr));}#kt-layout-id_abab53-34 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){#kt-layout-id_abab53-34 > .kt-row-column-wrap{grid-template-columns:repeat(3, minmax(0, 1fr));}}@media all and (max-width: 767px){#kt-layout-id_abab53-34 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style>\n<div class=\"wp-block-kadence-rowlayout alignnone\"><div id=\"kt-layout-id_abab53-34\" class=\"kt-row-layout-inner kt-layout-id_abab53-34\"><div class=\"kt-row-column-wrap kt-has-3-columns kt-gutter-default kt-v-gutter-default kt-row-valign-top kt-row-layout-equal kt-tab-layout-inherit kt-m-colapse-left-to-right kt-mobile-layout-row\"><style>.kadence-column_7723c8-f9 > .kt-inside-inner-col{padding-top:20px;padding-bottom:20px;padding-left:20px;padding-right:20px;}.kadence-column_7723c8-f9 > .kt-inside-inner-col{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;}.kadence-column_7723c8-f9 > .kt-inside-inner-col,.kadence-column_7723c8-f9 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_7723c8-f9 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_7723c8-f9 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_7723c8-f9 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_7723c8-f9 > .kt-inside-inner-col{background-color:var(--global-palette6, #718096);}.kadence-column_7723c8-f9 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_7723c8-f9{position:relative;}@media all and (max-width: 1024px){.kadence-column_7723c8-f9 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_7723c8-f9 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-1 kadence-column_7723c8-f9\"><div class=\"kt-inside-inner-col\"><style>.kt-svg-icons_689cb7-e1 .kt-svg-item-0 .kb-svg-icon-wrap{color:var(--global-palette9, #ffffff);font-size:50px;}.wp-block-kadence-icon.kt-svg-icons_689cb7-e1{justify-content:flex-start;}<\/style>\n<div class=\"wp-block-kadence-icon kt-svg-icons kt-svg-icons_689cb7-e1 alignnone\" style=\"text-align:left\"><div class=\"kt-svg-style-default kt-svg-icon-wrap kt-svg-item-0\"><div style=\"display:inline-flex;justify-content:center;align-items:center;color:var(--global-palette9)\" class=\"kt-svg-icon kt-svg-icon-fe_box\"><svg style=\"display:inline-block;vertical-align:middle\" viewbox=\"0 0 24 24\" height=\"50\" width=\"50\" fill=\"none\" stroke=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M12.89 1.45l8 4A2 2 0 0 1 22 7.24v9.53a2 2 0 0 1-1.11 1.79l-8 4a2 2 0 0 1-1.79 0l-8-4a2 2 0 0 1-1.1-1.8V7.24a2 2 0 0 1 1.11-1.79l8-4a2 2 0 0 1 1.78 0z\"><\/path><polyline points=\"2.32 6.16 12 11 21.68 6.16\"><\/polyline><line x1=\"12\" y1=\"22.76\" x2=\"12\" y2=\"11\"><\/line><\/svg><\/div><\/div><\/div>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-_f2d01f-71 .kt-block-spacer{height:15px;}.wp-block-kadence-spacer.kt-block-spacer-_f2d01f-71 .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:30%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-_f2d01f-71\"><div class=\"kt-block-spacer kt-block-spacer-halign-left\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading_49067f-cd16, .wp-block-kadence-advancedheading.kt-adv-heading_49067f-cd16[data-kb-block=\"kb-adv-heading_49067f-cd16\"]{font-size:18px;line-height:25px;font-weight:400;font-style:normal;font-family:'Noto Sans';}.wp-block-kadence-advancedheading.kt-adv-heading_49067f-cd16 mark, .wp-block-kadence-advancedheading.kt-adv-heading_49067f-cd16[data-kb-block=\"kb-adv-heading_49067f-cd16\"] mark{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<div class=\"kt-adv-heading_49067f-cd16 wp-block-kadence-advancedheading has-theme-palette-9-color has-text-color\" data-kb-block=\"kb-adv-heading_49067f-cd16\"><meta charset=\"utf-8\">21+ Bank\u00f3w i Towarzystw Leasingowych<\/div>\n<\/div><\/div>\n\n\n<style>.kadence-column_2450e0-4b > .kt-inside-inner-col{padding-top:20px;padding-bottom:20px;padding-left:20px;padding-right:20px;}.kadence-column_2450e0-4b > .kt-inside-inner-col{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;}.kadence-column_2450e0-4b > .kt-inside-inner-col,.kadence-column_2450e0-4b > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_2450e0-4b > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_2450e0-4b > .kt-inside-inner-col{flex-direction:column;}.kadence-column_2450e0-4b > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_2450e0-4b > .kt-inside-inner-col{background-color:var(--global-palette6, #718096);}.kadence-column_2450e0-4b > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_2450e0-4b{position:relative;}@media all and (max-width: 1024px){.kadence-column_2450e0-4b > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_2450e0-4b > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-2 kadence-column_2450e0-4b\"><div class=\"kt-inside-inner-col\"><style>.kt-svg-icons_944ffc-04 .kt-svg-item-0 .kb-svg-icon-wrap{color:var(--global-palette9, #ffffff);font-size:50px;}.wp-block-kadence-icon.kt-svg-icons_944ffc-04{justify-content:flex-start;}<\/style>\n<div class=\"wp-block-kadence-icon kt-svg-icons kt-svg-icons_944ffc-04 alignnone\" style=\"text-align:left\"><div class=\"kt-svg-style-default kt-svg-icon-wrap kt-svg-item-0\"><div style=\"display:inline-flex;justify-content:center;align-items:center;color:var(--global-palette9)\" class=\"kt-svg-icon kt-svg-icon-ic_glass\"><svg style=\"display:inline-block;vertical-align:middle\" viewbox=\"0 0 8 8\" height=\"50\" width=\"50\" fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\"><path d=\"M3.5 0c-1.93 0-3.5 1.57-3.5 3.5s1.57 3.5 3.5 3.5c.59 0 1.17-.14 1.66-.41a1 1 0 0 0 .13.13l1 1a1.02 1.02 0 1 0 1.44-1.44l-1-1a1 1 0 0 0-.16-.13c.27-.49.44-1.06.44-1.66 0-1.93-1.57-3.5-3.5-3.5zm0 1c1.39 0 2.5 1.11 2.5 2.5 0 .66-.24 1.27-.66 1.72-.01.01-.02.02-.03.03a1 1 0 0 0-.13.13c-.44.4-1.04.63-1.69.63-1.39 0-2.5-1.11-2.5-2.5s1.11-2.5 2.5-2.5z\"><\/path><\/svg><\/div><\/div><\/div>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-_6a34e5-bb .kt-block-spacer{height:15px;}.wp-block-kadence-spacer.kt-block-spacer-_6a34e5-bb .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:30%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-_6a34e5-bb\"><div class=\"kt-block-spacer kt-block-spacer-halign-left\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading_4693f4-6217, .wp-block-kadence-advancedheading.kt-adv-heading_4693f4-6217[data-kb-block=\"kb-adv-heading_4693f4-6217\"]{font-size:18px;line-height:25px;font-weight:400;font-style:normal;font-family:'Noto Sans';}.wp-block-kadence-advancedheading.kt-adv-heading_4693f4-6217 mark, .wp-block-kadence-advancedheading.kt-adv-heading_4693f4-6217[data-kb-block=\"kb-adv-heading_4693f4-6217\"] mark{font-style:normal;color:#f76a0c;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<div class=\"kt-adv-heading_4693f4-6217 wp-block-kadence-advancedheading has-theme-palette-9-color has-text-color\" data-kb-block=\"kb-adv-heading_4693f4-6217\"><meta charset=\"utf-8\">Znajomo\u015b\u0107 Bran\u017cy oraz Warunk\u00f3w<\/div>\n<\/div><\/div>\n\n\n<style>.kadence-column_e2c2c6-c5 > .kt-inside-inner-col{padding-top:20px;padding-bottom:20px;padding-left:20px;padding-right:20px;}.kadence-column_e2c2c6-c5 > .kt-inside-inner-col{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;}.kadence-column_e2c2c6-c5 > .kt-inside-inner-col,.kadence-column_e2c2c6-c5 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column_e2c2c6-c5 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column_e2c2c6-c5 > .kt-inside-inner-col{flex-direction:column;}.kadence-column_e2c2c6-c5 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column_e2c2c6-c5 > .kt-inside-inner-col{background-color:var(--global-palette6, #718096);}.kadence-column_e2c2c6-c5 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column_e2c2c6-c5{position:relative;}@media all and (max-width: 1024px){.kadence-column_e2c2c6-c5 > .kt-inside-inner-col{flex-direction:column;}}@media all and (max-width: 767px){.kadence-column_e2c2c6-c5 > .kt-inside-inner-col{flex-direction:column;}}<\/style>\n<div class=\"wp-block-kadence-column inner-column-3 kadence-column_e2c2c6-c5\"><div class=\"kt-inside-inner-col\"><style>.kt-svg-icons_90dde1-6e .kt-svg-item-0 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